LB 2825 
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The Control of 
City School Finances 





G. W. FRASIER 



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CDFCRIGHT DEPOSIT. 



THE CONTROL OF 

CITY SCHOOL 

FINANCES 



The Control 

of 

City School Finances 



GEORGE W. FRASIER, Ph.D., 

Director of Classification and Statistics, 

Public Schools, Denver, Colo. 




BRUCE-MILWAUKEE 



The Bruce Publishing Company, 
Milwaukee, Wisconsin 






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Copyright 1922 

Geo. W. Frasier 

Printed in the United States 

of America 



JUN21 1922 

►CI.A677223 



PREFACE. 

The public schools of America cost money. This 
cost has constantly increased until today it involves 
a vast expenditure. Americans no longer doubt the 
advisability of public schools, but the question of 
financing these schools is a vital one. 

It is not the purpose of this book to discuss the 
merits of different methods of providing funds for 
the public schools. It shall attempt only to discuss 
the merits of the different methods of controlling 
these moneys. In New York City the board of esti- 
mate and apportionment controls the granting of 
money to the schools ; in Detroit it is the city council 
and mayor; in Cleveland it is the county budget 
commission; in Newark it is the board of school 
estimate; while in such cities as Philadelphia, 
Seattle, Chicago and St. Louis, the board of educa- 
tion raises and expends its own funds. 

The question as to who shall control the raising 
and disbursing of moneys for the public schools is, 
and has been for years, a much debated question. 
It is the purpose of this book to present the different 
methods used in American cities and to examine and 
evaluate each in the light of educational efficiency. 

This book was largely written while the writer 
was an associate in the Department of Educational 
Administration at Teachers College, Columbia Uni- 
versity, and he is deeply indebted to the faculty of 
that department for suggestions and help. Acknowl- 
edgment is due particularly to Dr. N. L. Engelhardt 
whose encouragement and advice have been invalua- 
ble. The writer is indebted to Dr. George Drayton 
Strayer for numerous suggestions and for the 
valuable assistance of the "Committee for Chamber 
of Commerce Co-operation with the Public Schools" 
of which he was chairman. Thanks are also due Mr. 



Fred Richardson, secretary of the above committee, 
for his kindness in allowing the writer to work 
many days in his office in New York City. 

If this book helps any city school system in its 
struggle to free itself from outside control in finan- 
cial matters it shall have served its purpose. 

Denver, Colorado 
March, 1922 



TABLE OF CONTENTS 

CHAPTERS Page 

I — The Board of Education — Its Relation to Muni- 
cipal Development. 7-10 

II— The Problem of Financial Control 11-20 

III— The Legal Basis of Financial Control 21-26 

IV — The Problem as It Has Been Dealt with in the 

Past 27-33 

V — The Present Status of the Problem of Finan- 
cial Control 34-42 

VI— Different Types of Financial Control 43-64 

VII — An Index Number for City School Systems . . . 65-76 

VIII — The Application of the Index Number to the 

Problem of Financial Control 77-82 

IX — The Case for Fiscal Independence 83-87 

APPENDICES 

I — Selection of Cities and Sources of Data 88-98 

II — Data Concerning Method of Fiscal Control of 

Schools (169 Cities) 99-106 

III — Data from Which the Index Numbers Were 

Computed 107-114 

IV — The Index Numbers and Standard Deviation 

Values From Which They Were Made 115-122 

V — The Biserial r, Explanation and Computations. 123-125 



Bibliography 126-128 



CHAPTER I 

THE BOARD OF EDUCATION 
ITS RELATION TO MUNICIPAL DEVELOPMENT. 

The history of American city government is 
largely a history of experimentation and continuous 
change. Almost every conceivable combination and 
type of government has been tried by some Ameri- 
can municipality. It thus becomes possible to trace 
a development through many different stages from 
the earliest charters up to the present forms. 

Previous to the American revolution, few cities 
were large and important enough to need a separate 
form of government. The municipalities of New 
England found that the usual townmeeting form of 
government was adequate for their purposes. In 
some cases they have not surrendered this type even 
where cities have become so large that town meet- 
ings are scarcely practicable. In all, only twenty 
boroughs and cities were granted charters during 
colonial days. Following the usual English custom 
these charters were granted by the governor of the 
colony in which the city was located. 

Colonial city charters usually called for a govern- 
ment which ''consisted of a single council made 
up of mayor, a small number of aldermen and a 
large number of councilmen, all sitting together.*" 

For some years after the revolution and the 
adoption of the national constitution, city govern- 
ment remained very much as it was during colonial 
days. One important difference which should be 
noted, however, is the change in the charter-grant- 
ing power. Charters were granted by the state 
legislatures where they had been previously granted 
by the governors. This made a fundamental change 



*Munro, W. B., The Government of American Cities, p. 4. 

7 



8 CITY SCHOOL FINANCES 

in the meaning of the charter and of city govern- 
ment. The charters of colonial days were in reality 
a contract between a city and its governor. Now the 
charter became a state statute and like all state 
laws could be changed only by the state legislature. 
This marks the beginning of state supremacy over 
the cities. 

The next general change in city government 
came as a result of the success of the national consti- 
tution. It was reasoned that as this form of govern- 
ment was a success in the nation and also in the 
states, it would no doubt work as well in cities. As 
a result we find that the new charters were pat- 
terned after the national constitution. A mayor, 
who was elected by the people and given some 
power, and a bicameral legislative body was the ar- 
rangement. These charters were very much in evi- 
dence at the time of the civil war. However, it was 
during this period that, in order to correct the evils 
which were running rampant through the city gov- 
ernments, the state legislatures added the plan of 
government by boards. This plan developed very 
rapidly during the war and the reconstruction 
period. It reduced the powers of the council and the 
mayor and all other municipal officers. In fact 
every function of city government was more or less 
under a board that was authorized by the state. 
Thus we had the police board, fire board, water 
board and many other similar boards. 

The board type of government persisted until 
about 1880 and then the tide of opinion concerning 
municipal government took a radical turn. The re- 
sult was what is known as the "mayor'* type of city 
government. Instead of a great many independent 
boards, each working as it saw fit, the government 
was largely centralized in the mayor. In fact the 
mayor was given the right in many cities, to remove 
at will the heads of all departments. This strong 



GOVERNMENT BY BOARDS 9 

"mayor" type of city government still exists in a 
great many American cities. Since the beginning 
of the present century two new types of city govern- 
ment have developed and are being widely adopted 
by American cities. These are (1) the commission 
form and (2) the city manager form. In both types 
the power is centralized and a few individuals are 
held responsible for the government. In the former 
type the voters elect a small group of men as com- 
missioners and each commissioner acts as the head 
of a large department. One commissioner is usually 
selected as chief executive. In the city manager 
plan a manager is engaged to run the city, much the 
same as a corporation might employ a man to run a 
factory. 

The most interesting point for our consideration 
in the above brief sketch is, that during all these 
recent changes in municipal government the board 
of education is the only board that has continued its 
existence. The legislatures in the various states 
have granted new city charters in which provisions 
for the numerous special boards have been omitted, 
but in almost one hundred per cent of the cases the 
board of education has been retained. Why has this 
been true? Why not have the mayor appoint a man 
to run the schools as he appoints the chief of police? 
Why have state legislatures made an entirely dif- 
ferent arrangement for education? 

The theory of American government and Ameri- 
can education furnishes the answers to the above 
questions. Fire protection, street cleaning, garbage 
disposal and all other functions of a purely local 
nature have been made municipal functions. These 
duties and responsibilities are delegated to the city 
by the state. However, education is not and never 
has been a municipal function.' Education has re- 



*A recent law in Texas makes education a municipal 
function but as yet this law has not been tested in any court. 



10 CITY SCHOOL FINANCES 

mained a function of the state and is so declared in 
state constitutions and so ruled in state courts. 
Reference to the court decisions given in Chapter 
III will make this point clear. 

Outside the purely legal aspect of the issue there 
is another reason for putting education in the hands 
of a board instead of a single commissioner or an 
officer appointed by the mayor. This plan keeps the 
schools free from much of the influence of politics. 
In the majority of cities where the school boards are 
elected, they are elected at large on a nonpartisan, 
general ticket. It is believed that it is thereby pos- 
sible to get a much higher grade of citizen to serve 
the schools. Thus Munro says : 

** civic clubs and organizations are usually ready to 

take a hand in securing the right type of candidate for the 
school board, even though they refuse to be drawn into the 
campaign for mayor and councilmen.'" 

and Goodnow, in his discussion of the board method 
of school administration, also says : 

"This has had the result, as every one knows, of allowing 
politics, that is state and nation politics, to have much less 
influence over the schools than they have over the other 
branches of city administration."^ 

It is highly significant in the study of the control 
of city school finances to know that the schools of 
our cities are in general under the control of boards 
of education. It is also important to note that this 
is because (1) this arrangement keeps politics out 
of the schools, and (2) the nature of public educa- 
tion in America is such that it cannot well be treated 
as a purely municipal function. 



*Munro, W. B., Municipal Administration, p. 364. 
''Goodnow, F. G., Municipal Problems, p. 270. 



CHAPTER II. 

THE PROBLEM OF FINANCIAL CONTROL. 

It was noted in Chapter I that the board form of 
government, for American public schools, is almost 
universal.' However, these boards do not have 
equal authority in the control of education. In the 
matter of finances the range of power is very wide. 
In fact these powers range from complete authority 
in cities like Philadelphia to very little real control 

as in Baltimore. 

In general there are two methods of controlling 
city school finances, (1) independent control by the 
board of education and (2) control in which the 
municipal government has almost complete author- 
ity. The former is generally known as fiscal inde- 
pendence and the latter as fiscal dependence. In 
fiscally independent city school districts the board 
of education has power to compile and adopt its own 
budget, levy its own tax or cause some other author- 
ity to levy under its direction, and expend the money 
as it deems right and proper. In fiscally dependent 
city school districts the board of education must sub- 
mit its budget estimate to the municipal authorities, 
who revise and change it as they may desire and 
then it becomes a part of the regular city tax budget. 
School moneys thus raised are kept in the city treas- 
ury and paid out through the same channels as other 
city expenditures. 

The two types of financial control explained 
above are the extremes. Between the independent 
and dependent types a great many intermediate 
forms are to be found. Thus in Boston the board 
of education is fiscally independent, but the budget 



*St. Paul, Minnesota, Chattanooga, Tennessee and a very 
few other cities do not have school boards. 



11 



12 CITY SCHOOL FINANCES 

must be reviewed by the mayor. However, the bud- 
get can be passed over his veto by a three-fourths 
vote of the board of education.' In Cleveland the 
schools have no connection with the municipal gov- 
ernment, but the budget is reviewed by a county 
budget commission.' Other intermediate types of 
control are to be found in Oklahoma, Michigan, Mas- 
sachusetts and other states/ 

The question as to which method of control is 
best, has been discussed for many years. In general 
the authorities on municipal government favor fiscal 
dependence for city school districts, and in general 
the present-day authorities in educational adminis- 
tration favor fiscal independence. The remainder 
of this chapter will be given to an analysis of the 
opinions of the best authorities in the two fields. 

AUTHORITIES ON MUNICIPAL GOVERNMENT. 

A careful perusal of the literature in the field of 
municipal government indicates, if one can judge by 
the frequency of quotations, that Munro of Harvard, 
Goodnow of Johns Hopkins and James of Texas are 
among the most eminent men in this field.* All three 
men refer to education as a "branch of the city gov- 
ernment." 

James, H. G. 
James has written a practical volume in which 
he gives in some detail his ideal plan for a city gov- 
ernment. He m^akes the following provision for a 
department of education : 



'See Acts and Resolves of Mass., 1898, Chapter 400, 
Section 2. 

'See Class Three in Chapter VI, p. 50. 

'For a full description of many other classes see Chapter 
VI, p. 44. 

*If it were possible to do so in a brief space, McBain, 
Fairlie, Bruere, Cleveland, Beard and others should be 
mentioned. 



DIRECTOR OR LAY BOARD 13 

"Sec. 7. There shall be six administrative departments, as 
follows: Law, Engineering-, Health, Safety and Welfare, Edu- 
cation, and Finance. Sec. 8. At the head of each department 
there shall be a director. This director shall in each case be 
appointed by and removed by the mayor, under the limita- 
tions hereinafter prescribed."^ 

The above plan deals with education exactly as it 
deals with other ''administrative departments." 
James classes education as a function of the munici- 
pal government and places it under the control of a 
single director. In giving a director of education 
as much authority, in the management of the 
schools, as the chief of police has in the management 
of his department, a dangerous situation is created. 
A salaried school director, giving all of his time to 
the school system, will without doubt assume duties 
that are better performed by professional school 
men. The best school authorities of the day agree 
that the board of education should be a lay organi- 
zation and its chief function to legislate on the poli- 
cies presented by the professional officers it ap- 
points.' San Francisco became dissatisfied with its 
school organization and recently amended its char- 
ter,' doing away with its four paid "school directors" 
that were required to give full time to the schools, 
and substituted an unpaid board of laymen. Sacra- 
mento, California, has recently changed from a 
director to a lay board of education. 

The cities having school directors, as suggested 
by Dr. James, are so few and the plan has been 
established for such a short time that it is impossi- 
ble as yet to determine the ultimate success of the 
plan. It is impossible to separate the influence of 
the previous plan of government from the present 
situation. A school system that has developed to a 



^James, H. G., Applied City Government, p. 74. 

*See Cubberley, E. P., Public School Administration. 

'November 1920. 



14 CITY SCHOOL FINANCES 

high degree of efficiency in building good buildings, 
providing ample playgrounds and employing well- 
trained teachers is slow to deteriorate. Hence, to 
measure the present educational efficiency of a city 
school system that has been under the control of a 
school director for a few years, would not adequate- 
ly measure the efficiency of that type of govern- 
ment. This will be made more evident when the 
index for city school systems is discussed in Chap- 
ter VII. It is significant to note that no city school 
system under the control of a school director, fur- 
nished the data asked for in the three inquiries of 
the National Committee for Chamber of Commerce 
Co-operation with the Public Schools." 

MUNRO, W. B. 

There is no doubt as to where Munro would 
place the control of the schools, for he speaks of 
keeping education in its ''proper place'' as an "inte- 
gral part of the scheme of municipal administra- 
tion.'" 

In his discussion of the board of education as it 
is found in American cities Munro says : 

"The welfare of the common schools is a matter which 
comes so close to the home of every citizen that it should 
never be difficult, so long as any vestige of public spirit 
remains in the community to get willing service on the 
board of education."* 

Concerning the success of the board plan of 
school administration he says further: 

"The branch of the American city administration that 
has in general been managed most efficiently, and has at 
the same time been most constantly in tune with public 



*For details concerning this committee and these in- 
quiries see Appendix I, p. 88. 

'Munro, W. B., Principles and Methods of Municipal 
Administration, p. 360. 

•Ibid, p. 368. 



FISCALLY DEPENDENT BOARDS 15 

opinion, is the school department, Yet this department 

has been almost everywhere intrusted to an unpaid board."* 

As was stated above, Munro believes that the 
school board should be a part of the regular city 
administration, but he sees the danger in this type 
of control. 

"On the other hand, when it becomes necessary for the 
board of education to present its annual estimates to the 
city council and allow them to be pared down as the council 
sees fit, there is always a grave danger that the schools 
will suffer in the interest of those other departments (such 
as streets and public works) in which the opportunities for 
political patronage are usually greater.'" 

In order to give the school board some protec- 
tion, though fiscally dependent, Munro suggests the 
plan of a certain fixed minimum that the council 
must raise each year. 

"This plan furnishes a convenient solution to the problem 
of keeping the department of education in its proper place 
as an integral part of our general scheme of municipal 
administration, while yet making sure that it will not unduly 
suffer from too great niggardliness at the hands of the regu- 
lar city authorities.'" 

The greatest difficulty with the above plan is that 
the minimum is always placed so low that it proves 
of no real value to the schools. 

One would be led to believe by the very fair de- 
scription of the American school board given by 
Munro, that he would advocate that this board 
should be fiscally independent for he says : 



^Munro, W. B., The Government of American Cities, 
p. 256. 

^Munro, W. B., Principles and Methods of Municipal 
Administration, p. 390. 

'Ibid, p. 391. 



16 CITY SCHOOL FINANCES 

"The body that controls the purse-strings will, in the 
long run, dictate the policy.'" 

If the school board is less political, more efficient 
and in tune with public opinion, and if the body that 
controls the money will eventually dictate the poli- 
cy, it is strange that Munro does not take the next 
logical step of demanding that school finances be 
separated from control by the city government. 

GOODNOW, F. J. 

Dr. Frank J. Goodnow, President of Johns Hop- 
kins University and formerly professor in the Law 
Department of Columbia University, is regarded as 
one of the best authorities on municipal govern- 
ment. Dr. Goodnow has also worked in the field of 
educational administration, and was one of two 
men chosen to make a study of the administration 
of the schools of New York City in 1913. He pre- 
fers fiscal dependence for city school districts as 
can be easily noted from his books in which he refers 
to education as being a branch of the city govern- 
ment. 

Special reference will be made here to his late 
book on municipal government' which was written 
with the assistance of Dr. Frank G. Bates. This 
edition is a revision of an earlier book. It should 
also be noted that in the preface it is stated that an 
effort has been made to bring the text abreast of the 
times by **a revision of the statement of fact." 

A reading of the chapter on educational adminis- 
tration in the book referred to above, reveals a great 
many inaccuracies. A few illustrations will make 
this point clear. 

In his discussion of boards of education and the 
control of the schools he says : 



^Munro, W. B., Principles and Methods of Municipal Ad- 
ministration, p. 392. 

''Goodnow, F. J., Municipal Government (1919). 



ELECTION BY CITY COUNCIL 17 

"In only one city of importance, namely, Buffalo, is 
the matter in the charge of the city council. In this city 
a committee of the council performs the duties which in most 
of the cities of the United States are attended to by the 
school-board."^ 

The (1916) charter under which Buffalo was op- 
erating at that time is still in force and provides for 
a board of education and a superintendent of schools 
to be elected by the city council.' The charter at- 
tempted to give the city council these and other 
educational powers but they are nullified by the laws 
of the state. In fact, the school board is now ap- 
pointed by the mayor with the confirmation of the 
council. 

"In any other city of the state, members of the board 
of education shall be appointed from the city at large by 
the mayor except as otherwise provided herein, but in a 
city having a population of four hundred thousand or more 
and less than one million, such appointment shall be made 
subject to confirmation by the council — appointed as herein 
provided for five years."^ 

The Buffalo school board is required by law to 
make its budget and submit it to the city council as 
are other fiscally dependent school boards. 

After these funds have been credited to the board 
of education the city loses all control of them for the 
law provides that: 

"Such funds shall be disbursed only by authority of 
the board of education and upon written orders drawn on 
the city treasurer — such orders shall be signed by the super- 
intendent of schools and the secretary of the board of 
education or such other officers as the board may authorize."* 



'Goodnow, F. J., Municipal Government, p. 347. 

^'Buffalo City Charter, Section 290 (1916). 

^New York State Education Laws, Section 866 No. 5. 

*Ibid, Section 880 No. 2. (The correctness of these and 
all other laws quoted were certified to by school officials 
of the city in question.) 



18 CITY SCHOOL FINANCES 

In his discussion of fiscal dependence, Goodnow 
uses the following cities as examples of school 
boards that are fiscally dependent: ^'Chicago, Phila- 
delphia, San Francisco, Milwaukee, Newark, Louis- 
vile, Providence, St. Paul and other cities.'" As a 
matter of fact a majority of the cities given above 
have fiscally independent school boards.' 

It is also interesting to compare the statements 
made by Goodnow concerning the school boards of 
Philadelphia and Pittsburgh, with the state laws." 
The statements made concerning New Orleans and 
Indianapolis do not correspond with the laws of 
those states. 

It is unfortunate that such an eminent authority 
in this field should base his conclusions concerning 
schools upon the inaccurate evidence presented in 
this book. 

The most noteworthy conclusion that Dr. Good- 
noAv reached in this chapter is as follows : 

"When taken together with the other developments in 
school administration, it cannot fail to leave the impression 
that the school board is succumbing to the same influence 
that destroyed the city council, and that in time there will 
be a school department with a single commissioner at its 
head, having toward the school department about the same 
powers and duties that the single commissioner or other 
executive department head has toward his department."* 

The above prophecy was evidently written many 
years ago, because it is also found in the 1904 edi- 



^Goodnow, F. J., Municipal Government, p. 347. 

^Illinois State School Laws, Section 1 No. 135. Pennsyl- 
vania State School Laws, Section 524, Class Eight, Chapter 
VI. Class Three, Chapter VI. San Francisco Charter 
Amendment, Adopted November, 1920. 

"Pennsylvania State School Laws, Section 202. 

*Goodnow, F. J., Municipal Government, p. 351 and City 
Government in the United States (1904) p. 271. 



CONTROL OF MONEYS 19 

tion of "City Government in the United States" as 
well as in the chapter under discussion. It can be 
understood why such a prediction was made in 1904 
when the wave of commission government had just 
started, but why it is reaffirmed fifteen years later, 
with so little evidence to support it, is not as easily 
understood. 

AUTHORITIES ON EDUCATIONAL ADMINISTRATION. 

The position of the Department of Educational 
Administration of Teachers College, Columbia Uni- 
versity is well expressed by Strayer and Engelhardt 
in the following statement: 

"The city board of education should have the right, 
within certain limits, to levy taxes in support of education 
and should have complete control of all moneys, whether 
raised by local taxation or received from state funds. To 
give the control of school funds to a local city government 
is to hamper the board of education in the development of 
the school system of the city. To give to the local board of 
estimate and apportionment the control of school moneys 
will often result in an attempt to divert school funds to 
other purposes. The rewards to the politician or to the poli- 
tical machine are very much more apparent through the 
spending of money in other city departments than in the field 

of education On the whole, those cities in which the 

board of education has enjoyed fiscal independence, has been 
able to levy taxes, and administer the funds available for 
education have made much greater progress and maintained 
higher standards of public education than are to be found in 
the communities working under the other form of control."^ 

Dr. E. P. Cubberley of Stanford University, 
another leader in this field, is much in favor of fiscal 
independence for city school districts. He says; 

"One important step in the elimination of politics from 
city school administration is the almost complete separation 
of the school department from the municipal government."^ 



^Strayer, G. D., and Engelhardt, N. L., The Classroom 
Teacher, p. 29. 

'Cubberley, E. P., Public School Administration, p. 104. 



20 CITY SCHOOL FINANCES 

"Because the student of education administration does 
appreciate these differences, and because he knows, from the 
experience of cities generally, how easy it is to subordinate 
educational efficiency to political expediency, he does not 
favor any more connection between the city government 
and the school department than is absolutely necessary."^ 

"The experience of our American cities indicates clearly 
the desirability of removing the tax-determining power for 
the schools from the control of the city council, and of 
placing it, within certain legal limits to be fixed by the 

legislature, with the school authorities for determination, 

The results have been uniformly good in those cities where 
such powers have been transferred to the school authorities, 
and the schools of such cities have, in general, been able 
to make better progress than in those cities where the school 
department still remains a branch of the city government/ 

The above quotations make the position of Cub- 
berley very clear and definite. 

It is apparent from the subject matter of this 
chapter that there is a sharp division between the 
experts in municipal administration and the experts 
in educational administration, concerning the ad- 
visability of fiscal independence for city school dis- 
tricts. 

The following chapter will take up the legal 
aspect of the question. 



^Cubberley, E. P., Public School Administration, p. 104. 
'Ibid, p. 412. 



CHAPTER III. 
THE LEGAL BASIS OF FINANCIAL CONTROL. 

A study of the arguments given for and against 
fiscal independence reveals the fact that the legal 
status of American city schools is the main point of 
divergence. 

Those favoring fiscal dependence for city school 
systems repeatedly refer to the schools as the **de- 
partment," and look upon education in the same 
light as fire protection or police powers. The school 
organization to them has the same legal basis as 
the organization of the health department or any 
other department of the city. This has alv^ays been 
the main basis of their contention. This is either 
legally true or false. If it is true, fiscal dependence 
is the proper method of controlling city school 
finance, if it is not true then the opposite must be 
the case. 

Those who favor fiscal independence for city 
school systems maintain that education is a state 
and not a municipal function. The school organiza- 
tion is not a branch or department of the city gov- 
ernment but a separate and distinct organization. 
They further maintain that taxes for schools cannot 
be properly classed as "municipal" taxes, and that 
as the taxing power comes from the state it is law- 
ful and right that the state should give to both the 
city government and the school board the right to 
levy and collect taxes. 

This problem has been the subject of decisions, 
both in lower and supreme courts in almost every 
state in the union. A few of these decisions have 
been selected at random to show the general idea 
established. 

In the Smith v. School Trustees case, (141 

21 



22 CITY SCHOOL FINANCES 

North Carolina 143) the supreme court ruled, con- 
cerning school districts : 

"They are in essence, local branches of the State govern- 
ment, though clothed in a corporate form in order that 
they may the better perform the duties imposed upon them." 

This was quoted by the court from "Municipal 
Corporations" by Abbott. 

In the case before the Arkansas Supreme Court, 
the Atchison, T. & S. F. Ry. Co. v. State (28 Ark. 
94) , the court ruled that : 

"The mandate of the Constitution to establish and main- 
tain public schools through the State is directed to the 
Legislature of the entire State, and not to any of the political 
subdivisions of the State." 

Again we have in the case, State, et rel., v. Free- 
man et al.. Commissioners of Elk County Kansas, 
(61 Kan. 90), before the Kansas supreme court: 

"The matter of education is one of public interest which 
concerns all the people of the state, and is therefore subject 
to the control of the legislature." 

The supreme court of Connecticut in the case of 
Walsh V. Hine (59 Conn. 50) held that: 

"From the earliest period of the history of Connecticut 
the duty of providing for the education of children was 
regarded as a duty resting upon the state — a governmental 
duty." 

In the case. Associated Schools of Independent 
District No. 63 of Hector v. School District No. 83 
of Reville County (12 Minn. 254) which was tried 
before the Supreme Court of Minnesota, the court 
ruled that, 

"The maintenance of public schools is a matter, not of 
local, but of state concern." 

In the State, ex rel., v. Howarth (122 Ind. 462) 
case, heard before the Supreme Court of Indiana the 
court ruled : 

"Every school that has been established owes its ex- 
istence to legislation; and every school officer owes his 
authority to the statute." 

In Homer, Louisiana, the city levied a tax to 
support a high school. The legality of this action 
was tested before the State Supreme Court. (19 



CITY OR SEPARATE FUNCTION 23 

Southern Reporter 271). The court ruled that a 
municipal government could not establish a school 
for: 

"A high school is not essential to municipal government. 
A system of education is not a part of municipal regulation, 
and the power of the corporation to establish a public school 
cannot be inferred from any power necessary for municipal 
existence," 

The supreme court of Kansas decided that when 
a city extends its limits it does not give the school 
district, coextensive with that city, control over the 
schools of the annexed territory. (45 Kan. 560) 
The court said in this case : 

"We cannot say that the board of education of the city 
became the owner of the school house by reason of its being 
taken into the city by an extension of the limits." 

The best known and most famous decision is, 
without doubt, the one rendered in the Gunnison 
case in New York State. (176 New York 13) . 

"It is apparent from the general drift of the argument 
that the learned counsel for the defendent is of the opinion 
that the employment of the teachers in the public schools, 
and the general conduct and management of the schools, is 
a city function in the same sense as it is in the care of the 
streets, or the employment of police, and the payment of 
their salaries and compensation; but that view of the re- 
lations of the city to public education, if entertained is an 
obvious mistake. The city cannot rent, build or buy a school- 
house All this results from the settled policy of the 

State from an early date to divorce the business of public 
education from all other municipal interests and business, 
and to take charge of it, as a peculiar and separate function, 
through agencies of its own selection, and immediately subject 
and responsible to its own control " 

The fact that taxation is a function of the state 
and that the state may delegate this power to certain 
subdivisions of the state, is clearly pointed out in the 
case of, Sharpless v. Philadelphia (41 Pa. 147, 181). 

"The legislature may provide agencies through whom to 

exercise the power of taxation, Accordingly, from the 

beginning of our government, the legislature has divided 
the state into counties, townships, school districts, boroughs, 
and cities and has provided for the appointment or election 
of certain tax officers. This is not so much a DELEGATION 
OF THE POWER OF TAXATION AS AN EXERCISE 



24 



CUT SCHOOL FINANCES 



THE AMERICAN 



9 



ri»»<i< M«nli IMI k> WILUAM CCOHCC •KUCt 



Volume LXII, Number i 



Subscription, $3.00 the Ve«i 




WHEN THE SCHOOL BOARD IS NOT FINANCIALLY INDEPENDENT 



A STATE FUNCTION 25 

OF IT THROUGH AND BY MEANS OF CHOSEN 
AGENCIES.* 

They, (the legislature) are obliged to act through chosen 
agencies when providing for the revenues of the state..... 
though the power that controls them resides in the legis- 
lature." 

The last decision to be quoted also deals with the 
subject of taxation. The case came up in the Su- 
preme Court of Kentucky (8 Bush, Kentucky Re- 
ports 607). In speaking of the taxes collected in 
Henderson, Ky., for the support of public schools 
the court ruled : 

"This can hardly be deemed a city or municipal tax. 
The tax is levied and collected by the municipal authorities 
because they are exofficio common school officers for this 
particular district. The tax itself is a common school tax 
and NOT A MUNICIPAL ASSESSMENT IN ANY SENSE."* 

In the 1919 edition of Ruling Case Law, is a dis- 
cussion of the various decisions that define school 
districts in American cities. The following is the 
conclusion reached: 

"School districts are purely creatures of state and derive 
their powers by delegation from the state."* 

A careful search of the supreme court decisions 
of the different states covering a period of years, 
failed to bring to light a decision in which the court 
ruled that a city school system was a branch of a 
city government or that it derived any power from 
such city government. The unanimous decision of 
the courts of the land is that our school system is a 
creature of the state, that education is a state func- 
tion, that taxation is also a state function, and that 
the taxation powers a city government has are de- 
rived from the state. A state can legally give to a 
municipal government and a school district, extend- 
ing over the same territory, the power to levy and 
collect taxes because both of them are but exercising 
a delegated state function in so doing. 



*The capitalization is mine. 
'Ruling Case Law, 1919, p. 262. 



26 



CITY SCHOOL FINANCES 



TflE LITTLf MlSCmerMAKCR 
IN AMemCAN CITICS 




rfy / 



City Councils more than any other public bodies retard school 
board work. — (School Board Journal, April, 1900.) 



CHAPTER IV. 

THE PROBLEM AS IT HAS BEEN DEALT WITH IN 

THE PAST. 

There is no doubt but that there is a problem to 
solve in the case under consideration. Both fiscal 
independence and fiscal dependence cannot be the 
proper relationship to exist between a city school 
district and the municipal government. The at- 
tempts that have been made to solve this problem 
will be given below. 

It is evident that this problem has been attract- 
ing attention for many years for the cartoon given 
on page 26 was published in the School Board Jour- 
nal twenty-one years ago. It is also interesting to 
note that the cartoon given on page 24 was pub- 
lished in the May, 1921 issue of the same magazine. 
Fiscal independence vs. fiscal dependence has been 
widely discussed during the intervening years. 

A careful study has been made of the literature 
of school finance. The indication is that although 
much has been believed, written and said in favor of 
fiscal independence, no one has ever shown by scienti- 
fic evidence that fiscal independence is a necessary 
corollary of educational efficiency. It is true that 
many cases of graft and incompetency have been 
pointed out in cities where the schools were fiscally 
dependent and good points indicated in the opposite 
type. However, in spite of this, most municipal 
authorities of today as well as of yesterday maintain 
that schools can be most economically and efficiently 
run if they are fiscally dependent. 

A notable discussion of the subject under con- 
sideration took place in Philadelphia in 1900. The 
chief speakers were Professor J. T. Young and Pro- 
fessor L. S. Rowe, both of the University of Penn- 
sylvania. 

27 



28 CITY SCHOOL FINANCES 

Professor Rowe presented the case for fiscal 
independence. He had written to seventeen school 
superintendents asking for their opinions on the 
matter, and he reported that every one favored fiscal 
independence. He also said: 

"In every case in which school authorities enjoy inde- 
pendent powers of taxation, the opinions of such authorities 
are strongly in favor of the retention of the system. On 
the other hand, wherever appropriations are in the hands 
of local representative assembly we find considerable agitation 
in favor of independent powers."^ 

Furthermore, he presented data from a group of 
cities over a series of years to show that financially 
independent cities received more adequate support. 

The arguments advanced by Professor Rowe can 
be summed up in two statements, (1) independent 
cities get more money and (2) the school superin- 
tendents prefer this type of control. 

Professor Young, presenting the case for fiscal 
dependence said : 

*'In the other system (Independence) the school manage- 
ment is taken out of the sphere of city government entirely 
and given to a series of independent authorities with a 
separate legal and administrative basis. At present the 
second plan is still in operation in some of our large cities 
and has proved detrimental to the interest of all concerned. 



Now this method may be well suited to the needs of a 
rural government, but it is thoroughly impracticable for a 
large city." 

"In the face of such consideration can it reasonably be 
said that the department of education is an exception to 
all other known facts ? Can it be maintained that there is 
something so peculiar about ordinary school management 
as to require a form of organization which has been abolished 
in nearly all other branches of city government?"* 

"The whole tendency of the time is, as has been said, 
toward a more practical, definite fixing of responsibility, 
and this can only be secured by increasing the power of the 
city executives."* 



*Annals of the American Academy of Political and Social 
Science, March 1900. 



MUNICIPAL CORRUPTION 29 

Two of his conclusions are worth quoting in this 
connection : 

"1st. The school system should be a bureau or depart- 
ment of the city administration and should be directed, as 
such departments are, not by forty large boards but "by a 
single official 

4th. The head of the department and the board should 
be chosen by the Mayor."^ 

If the arguments given by Rowe and Young were 
not dated 1900 it could be readily believed that they 
had been published in a magazine or newspaper 
during the current year. 

St. Louis, Missouri, has received more publicity 
than any other city, as an example of the benefits of 
fiscal independence. C. L. Eliot, once President of 
the St. Louis School Board, speaking before the N. 
E. A. in 1905 said: 

"My experience with the St. Louis law, and its operation, 
leads me to believe that the best results can be obtained 
in all municipal affairs by clothing men with ample power, 
fully commensurate with the purposes of their offices and 
holding them to full responsibility for the results obtained."* 

"There is nothing which a corrupt body of men, intent 
upon making public affairs a means for personal ends, more 
thoroughly desires than a complication of law which hides the 
responsibility. Bureaucracy and red-tape are the meat upon 
which corruption feeds."* 

Edward C. Elliott, writing in the School Review 
in 1903, concerning the St. Louis situation said: 

"The city has even attained a bad eminence of late years 
through the exposition of gross municipal corruption. That 
during the same period of time the school administration 
should have been not only exempt from the evil which has 
permeated the politics of the city but has attained something 
of celebrity throughout the United States for exceptional 



*Annals of the American Academy of Political and Social 
Science, March 1900. 

'N. E. A., Proceedings for 1905, p. 223. 



30 CITY SCHOOL FINANCES 

merit, requires an explanation which it is the object of this 
paper to furnish."^ 

There are other articles on this subject that will 
not be referred to, because they are of no practical 
value in this study as they contribute no new ele- 
ments. They are largely made up of statements of 
opinion. However, there are exceptions to the above 
statement, i. e., the surveys made of New York City. 

Professor E. C. Moore made a careful survey of 
the New York situation in 1911. He showed in a 
great many instances that the schools were com- 
pelled to do without supplies and services that are 
considered educationally necessary, because of lack 
of funds. He concludes as a result of this investiga- 
tion that: 

"As every division of the education service is hampered 
and hindered by shortage of funds, and by lack of control 
on the part of the board of education of the funds appropri- 
ated for school purposes, the board should control its own 
funds in order to administer the school affairs of the city.'" 

"External hindrances to the administration of the schools 
of the city should be removed by carrying out the established 
policy of the state to 'separate public education and the 
control and management of the schools from all other munici- 
pal interests and business,' by making the board of education 
independent and giving it the power to determine the amount 
of money needed for school purposes as has been done in 
other leading cities of the United States "^ 

Two years later the Board of Estimate and Ap- 
portionment authorized another survey of the situa- 
tion by Dr. F. J. Goodnow and Dr. F. C. Howe. 
Their findings were directly opposed to those of 
Professor Moore. They found that the city govern- 
ment had been liberal with the schools, for during 
the preceding ten years, while the average attend- 
ance had increased only forty per cent, the current 
budget had increased sixty per cent and the invest- 



' School Review, 1903, page 465. 

'Moore, E. C, How New York City Administers Its 
Schools, p. 233. 



OPPOSED CONCLUSIONS 31 

ment in plants one hundred and twenty-eight per 
cent. The following quotations from their report 
will make their position clear : 

"Under the conditions which prevail in New York we 
do not feel that it would be safe, even in the case of such 
an important and at the same time such a special branch of 
administration as education, to decentralize the present 
financial control of the schools. Only a conviction based on 
long experience, that the interests of the schools had been 
sacrificed by the present system, would justify a grant to 
the school authorities of greater independence of the financial 
authorities of the cities than they now by law possess. Such 
a conviction may not properly be held by any one who reviews 
with care the history of the past ten years, during which 
the present arrangement has been in force."^ 

"The present financial control of the Board of Estimate 
and Apportionment cannot be charged with causing the 
interest of the schools to suffer, except when judged by the 
demands of the educational enthusiast who fails, in his desire 
to realize his ideals, to give sufficient consideration either 
to the financial resources of the city or to the demands on 
those resources made in other directions.'" 

"Concentration in the Board of Estimate and Apportion- 
ment of financial responsibility and control of expenditure 
for sites and school buildings seems to us advisable for a 
further reason."* 

"By such an arrangement the Board of Education would 
be the policy-proposing body, subject to the approval of the 
Board of Estimate and Apportionment, as at present."* 

It is extremely significant to note that after 
examining the same conditions in the same city at 
very nearly the same time, two authorities should 
reach such diametrically opposed conclusions. The 
answer may, perhaps, be found in the previous ideas 
of the investigators. Moore noted all the shortcom- 
ings of the New York Schools and thought that fiscal 
independence was the remedy, while Goodnow and 
Howe maintained that the present system was the 
best for all concerned. 



^Educational Investigation Committee on School Inquiry, 
City of New York, Vol., III. pp. 26, 27 and 28. 



32 



CITY SCHOOL FINANCES 



Want School Boards to 
Control School Funds 



New York Evenine: Globe 



t' 



NEW SCHOOL 
BILL SEEKS TO 
F OCUS PO WEI 

Rochester Post-Exp. 



EDUCATION BOARD 
POWERS CURTAILED 




Schenectady Gazette 



MUST PROTECT 
SCHOOL FUNDS 

N, Y. Evenine Globe 



J 





L CiTiL 
E 




I 

FED Wm CONll 

Court Decision in Buffak 

Case Prompts Plea for 

Fiscal Independence 

Buffalo Evening News 





Broaklyn Standard U. 



SCHOOL MEASORE 



Albany Knickerbocker 



Urge Action Upon Bill to 
Guard School Finances 



Hew York Evening Globe 



Plate 1 

Some of the publicity given to the subject of fiscal control 
of schools. (From April, 1921, newspapers.) 



INDEPENDENCE VS. DEPENDENCE 33 

The foregoing situation illustrates very well the 
present condition and status of opinion concerning 
fiscal independence vs., fiscal dependence. Those 
who believe in either type, for any particular city, 
can find reasonable arguments to uphold their case. 
What this field of controversy needs more than any- 
thing else, is data upon which a general conclusion 
can be reached, and upheld. It is the purpose of the 
succeeding chapters to furnish such data. 



CHAPTER V. 

THE PRESENT STATUS OF THE PROBLEM OF 
FINANCIAL CONTROL. 

In Table I all American cities having a popula- 
tion of 250,000 or more are given, together with 
their method of fiscal control of schools. 

Only seven of these twenty-four city school 
systems are completely (or nearly so) dependent 
upon the city government in the control of school 
finances. It is also interesting to compare this list 
with a like compilation made by Rollins' in 1902 in 
which he found that fourteen of the same list were 
fiscally dependent upon the city government. The 
tendency is toward complete fiscal independence for 
American city school systems. 

An effort has been made to discover how the 
subject of financial control of schools is viewed by 
the citizens and the press. A responsible news-clip- 
ping bureau was engaged to clip, as far as possible, 
all news items and editorials occurring in the press 
of the country, which were concerned with school 
finance. In the month that this bureau was engaged 
in this work it clipped over one hundred articles. A 
large majority of these clippings were from cities 
in which the municipal government had charge of 
the school finances and only a few scattering ones 
from those in which the schools were fiscally inde- 
pendent. In the following pages many of these are 
presented in order to show that the problem of finan- 
cial control of city schools is one that is very much 
before the public, and one that must be finally solved 
in the near future. 



'Rollins, Frank, School Administration in Municipal 
Government, p. 24. 

34 



FISCAL SCHOOL CONTROL 35 

Table I 
Data concerning fiscal control of schools in all 
American cities having a population of 250,000 or 
more. 

Number of Elected? What authority has the city 
members on Appointed governm.ent over the finan- 
City school board, by whom ? ces of the schools ? 

New York, N. Y.. 7 Mayor Almost complete authority.' 

Chicago, 111 11 Mayor None. 

Philadelphia, Fa.. 15 Judges' None. 

Detroit, Mich 7 Mayor Budget dependent upon city. 

Cleveland, Ohio. . . 7 Elected None. 

St. Louis, Mo 12 Elected None. 

Boston, Mass 5 Elected Almost none.' 

Baltimore, Md 9 Mayor Complete authority." 

Pittsburgh, Pa 15 Judges' None. 

Los Angeles, Cal.. 7 Elected None. 

San Francisco, Cal. 7 Elected None." 

Buffalo, N. Y 5 Mayor Budget dependent upon city.' 

Milwaukee, Wis... 15 Elected Budget dependent upon city. 

Newark, N. J 9 Mayor Divided Authority.' 

Cincinnati, Ohio... 7 Elected None. 

New Orleans, La.. 5 Elected None. 

Minneapolis, Minn. 7 Elected Budget dependent upon city." 

Kansas City, Mo.. . 6 Elected None. 

Seattle, Wash 5 Elected None. 

Indianapolis, Ind.. 5 Elected None. 

Jersey City, N. J.. 9 Mayor Divided Authority.' 

Rochester, N. Y.. . 5 Elected Budget dependent upon city. 

Portland, Ore 5 Elected None. 

Denver, Colo 7 Elected None. 

Washington, D. C, is not included in the above list be- 
cause of special method of financing the schools. 



'See class nine, Chapter VI, p. 61. 

'Judges of the Court of Common Pleas of the County. 

'The Mayor may veto the budget but the board of 
education can pass it over his veto by a three-fourths vote. 

*Most dependent of all large cities. See City Charter, 
Sections 6, 99 and 36. 

'See charter as amended November 1920. 

"School Board has right to fix salaries of teachers under 
state law. 

'See class eight. Chapter VI, p. 58. 

•See new charter adopted November 1920. 



36 CITY SCHOOL FINANCES 

It was noted that New York City schools are 
fiscally dependent and it appears that the subject is 
always before the public in one form or another. 
The following item from the New York Evening 
Globe of April 18, 1921, illustrates the case in point; 

"The problem of the schools of the city is a difficult 
one and one very close to the hearts of the people. Something 
should be done to avoid in the future the bickering between 
the Board of Education and the Board of Estimate, from 
which the money com.es, that has been so familiar in the 
past. Shall the school board be elected? Shall it have separ- 
ate tax power? Shall it have an independent budget? Shall 
the legislature continue to fix salaries in the schools?" 

"There is a plan to make the Board of Education elective, 
and thus directly responsible to the people, and to give them 
all authority regarding the schools, including the right of 
every kind of expenditure within a percentage of limitation. 
This would eliminate the divided responsibility and the conse- 
quent friction." 

The same problem was dealt with in the April 2 
issue of the Brooklyn Times as follows ; 

"One of the great hindrances to the cause of public 
education in the City of New York is, as is well recognized, 
the dual control of school finances. This has been, particularly 
since the year 1898, a constant source of controversy and 
dispute. The present Controller of the city declared in a 
speech delivered last year in the Washington Irving High 
School that final responsibility for the schools rests with 
the Board of Estimate and Apportionment of which he is 
a member." 

Although the city school board of Rochester, New 
York is elected by the people the schools are fiscally 
dependent. The Rochester Post-Express on April 4, 
1921, expressed the situation for Rochester in a 
most excellent manner when it declared that ; 

"The fundamental need of our public school system today 
is centralized responsibility. The only way of satisfactorily 
meeting this need is to make the Board of Education, already 
elected by the people, directly responsible to the people. 
Until this need is met, no permanently sound system of 
financing our schools will be possible, and the welfare of a 



CENTRALIZED RESPONSIBILITY 37 

public school system like the welfare of an industry must 
rest upon a sound economic basis." 

"The constitution of the state of New York declares 
that: The legislature shall provide for the maintenance and 
support of a system of free common schools wherein all the 
children of this state may be educated.' No similar responsi- 
bility is placed upon the legislature by the constitution of the 
state with reference to any other administrative function of 
government." 

Another excellent example of the newspaper 
man's idea of the importance of the question is to be 
found in the March 17, 1921, issue of the Buffalo 
Evening News. This editorial was written as the 
result of a cut in the school budget estimate by the 
municipal authorities of Buffalo. 

"The regretful thing is that there has been any cut in 
the estimate submitted by the board of education. Those 
who approach the matter of financial control of educational 
affairs with open mind are certain to come to the conclusion 
that it would be well if the school board were given complete 
authority. As it is, the board, acting on the expert advice of 
the school masters, is subject to the whim of the councilmen. 
Plans are made for improvements in this and that direction 
and they all come to naught if it happens that the council- 
men, who can know little of educational requirements, do not 
see fit to give their approval. The Court of Appeals has 
ruled that under the charter, the board of education must 
submit its affairs to the council. As a result there is a cut 
of $631,403 in the board's estimate. This means a disruption 

of the whole educational plan It means curtailments 

and the deferring of betterments. And so it always will 
be as long as there is division of authority. It puts the 
schoolmasters in the position of choosing whether they will 
serve the interest of the board of education or the council. 
Let all responsibility and all authority rest either in one or 
the other body. The present situation is intolerable. It 
strikes at discipline, loyalty and efficiency." 

During the 1921 session of the New York State 
Legislature a bill was introduced to make all de- 
pendent school districts independent. The discus- 
sions of the bill in the press of the state furnish 
one of the finest examples of arguments for and 
against fiscal independence, and also show the wide 
interest in the problem. 



38 CITY SCHOOL FINANCES 

A letter written to Richard A. Searing of the 
State Teachers' Association by Superintendent of 
Schools, H. S. Weet of Rochester, and reported in the 
New York Evening Globe of April 4, gives a clear 
cut argument in favor of fiscal independence. In 
referring to the bill he writes : 

"Our Board of Education is behind the measure first 
of all because it is strictly in accord with the general policy 
which the state legislature has always followed in the ad- 
ministration of the common schools. This policy in the 
thousands of school districts in the state of New York has 
been to have a trustee or a board of education elected by 
the people, administer school affairs within that district, and 
be directly responsible to the people for this administration. 
This is true in the ten thousand rural districts, in the seven 
or eight hundred union free school districts, and in all but 
about a dozen of the fifty-seven or fifty-eight cities in the 
state. This bill simply cuts this line clear through, eliminates 
these few exceptions and thereby applies the general adminis- 
trative policy of the legislature in all cases." 

"Our board is solidly behind this measure in the second 
place, because actual experience has shown the imperative 
need of centralizing responsibility in the work of administer- 
ing the schools. Until this is done no sound system of 
financing our schools is possible, and in the last analysis 
the welfare of a public school system, like the welfare of 
an industry, must rest upon a sound economic basis. The 
bickerings between city authorities and boards of education, 
where this divided responsibility rests, grows out of this 
present unbusinesslike system which is unfair to city au- 
thorities as well as to boards of education. The outcome is 
a weakened community confidence because it is not possible 
to fix responsibility." 

The opinion of Dr. Gilbert, Acting Commissioner 
of Education of New York State, as reported in the 
Buffalo Evening News of March 19, 1921, is as 
follows : 

"The situation," Judge Gilbert declares, "demands reme- 
dial legislation. Boards of education should be directly re- 
sponsible to the people whom they serve. There should be 
a separate school tax in every city in the state so that the 
people may know the cost of school administration." 

"Such boards should be financially independent, having 
entire control of school expenditures, subject to such reason- 



QUESTION OF TAXATION 39 

able checks through limitations and review as may properly 
be imposed. Legislation along these lines should be enacted 
at the earliest possible time." 

The last two articles tend to indicate that the 
school men of the country are almost solidly behind 
the movement for complete fiscal independence for 
all city school systems/ 

The main arguments against independence which 
were quoted in the press at this time, were from 
those who feared that the change would raise their 
taxes and cost them more money. 

The United Real Estate Owners Association and 
the Real Estate Board, both of New York City, 
viewed the question of adequate funds for education 
as a question of taxation. Hence, their attitude is 
in favor of that type of control that will keep expen- 
ditures and taxes down to a minimum. The New 
York Times of April 16, 1921, published the fol- 
lowing : 

"The United Real Estate Owners Association sent a 
communication to the members of the Legislature urging 
them to vote against the bill. Among some of the objections 
given were: 

*It makes the Board of Education a separate and distinct 
political subdivision of the State independent of and superior 
to and with all the present and even with greater powers 
than the city government.* 

*It empowers the Board of Education to increase at will 
all the salaries of its teaching and other employes, which 
power the city government has not now got.' " 

The following line from the New York Evening 
Globe for April 13, 1921, is also suggestive: 

"Edward Doyle, for the Real Estate Board, warned the 
legislature not to go crazy over legislation and predicted 
higher rents if increase in school budgets were not halted." 

Not only is this question before the public when 
it is before the legislature but in cities with depend- 
ent school boards it is before the public every year 



*In a group of 85 city superintendents, to whom this 
question was recently referred, 83 favored fiscal independence. 



40 



CITY SCHOOL FINANCES 



[School Board WiU 
Fix Tax Rate Today 



St, Iioxiis Globe Democrat 




T 




Eliminating of $367,334 by 

Council Protested: Mayor 

Ca n Use Ve to. 

Detroit News 



SCHOOLS LOSE 
IN BUDGET CUT 

Detroit Free Press 




CITY CONTROLS 
SCHOOL PAYROLIl 



lEACHERS FOURTH 




Richmond Va. Times 



' 



Yonkers Herald IT. Y.|Won't Pass Estimate 

Which School Board 
Has Already Spelit 



Bchools and Taxation 
I Chief Issues, Says Ros^ 



Newp.rk K. J. Call 



New Westminister R.I, 



March Appropriation Not Large Enough to 
Main tain School Standards, 

Brockton. Mass. Enterprise 



Plate 2 

Publicity given to school finances in different cities (April 
1921 ) The top heading is from a city with a fiscally inde- 
pendent school system. All others are from fiscally depend- 
ent systems. 



BUDGET ADOPTION 41 

at budget time. The newspaper headings given in 
plate 2, Page 40, were all clipped from papers in the 
same month (April 1921). The top one is from St. 
Louis, Missouri and shows the statement of a budget 
adoption in a fiscally independent city and all the 
others are from cities having fiscally dependent 
school systems. 

Detroit, Michigan, having a fiscally dependent 
school system adopted its 1921-22 budget but accord- 
ing to the Detroit News of April 16, this was badly 
reduced by the city council. 

"Protest against the Councirs action in eliminating 
$367,334 from the public school budget was sent to Henry 
Steffens, Jr., controller, by Frank Cody, superintendent of 
schools, Friday afternoon. 

"In cutting out $75,000 asked for substitute teachers, 
Mr. Cody stated the board would be compelled to set up a 
deficit or close rooms and send children home when the 
regular teachers were ill." 

Other samples can be found in the public press 
of almost every dependent city particularly at bud- 
get adoption time. The following two quotations 
are press dispatches, the first one from Albion, New 
York dated March 31 and the other one from West- 
minister, Rhode Island dated March 22. 

"Upon motion of Trustee Cramer the following amounts 
were deducted from the budget as presented: Items of repair, 
$500; item of fuel, $1,000; item of contingent, $1,000; total, 
$2,500, leaving a balance drawn $38,500." 

"New Westminister, March 22 — More trouble is brewing 
for the School Board. The City Council last evening declined 
to accept as part of the estimates for the current year a 
sum of $3000 to finish two additional rooms at the Spencer 
School." 

The following quotation concerning Williams- 
port, Pennsylvania which has a fiscally independent 
school system, was taken from the *Sun* for April 
15, 1921, and is typical of the publicity in such cities : 

"The Williamsport board of education at the regular 
monthly session held last evening boosted the tax levy for 



42 CITY SCHOOL FINANCES 

this year up to nineteen mills, three mills higher than last 
year, and Tvithin one mill of the limit allowed by lav,-." 

There seems to be no doubt but that the question 
of the correct method of controlling city school 
finances is a live issue. At a sectional education 
meeting, called in New York early in 1921 by Com- 
missioner Claxton, one entire session was taken up 
in a discussion of the question of finance. The case 
for fiscal independence was presented by Judge 
Dimner Beeber of Philadelphia, and the case for de- 
pendence by Comptroller Craig of New York City. 

At the 1921 meeting of the Department of Super- 
intendence of the National Education Association in 
Atlantic City, New Jersey, the question was re- 
ferred to time and again as one of the most impor- 
tant problems of education. 

The control of city school finances is a problem 
of vital importance, and is one that must be solved. 



CHAPTER VI 
DIFFERENT TYPES OF FINANCIAL CONTROL. 

It was noted in the first chapter that there are 
two general methods of controlling city school finan- 
ces. These two general methods being (1) inde- 
pendent control by a board of education and (2) 
dependent control in which the municipal govern- 
ment has the real authority. It was also pointed out 
that there are many intermediate types between 
these two extremes. 

A careful analysis has been made of the state 
laws and charter provisions that give the legal bases 
for financing the schools of the cities under con- 
sideration.* This analysis has been made in order 
to discover necessary facts concerning the election 
and appointment of school board members and their 
powers in financial matters. It was also concerned 
with all regulations dealing with compiling the esti- 
mate, adopting the budget, levying taxes, and col- 
lecting and distributing school moneys. 

From the above data it was found that the cities 
could be satisfactorily grouped into nine classes. It 
will be the purpose of the succeeding pages to 
explain these nine different types of financial con- 
trol. All cities included in this study are classified 
in Table Alpha." The numbers designating the type 
of financial control refer to the classes explained in 
this chapter. 



^For list of cities under consideration, method of selection 
and sources of data, see Appendix I, p. 88. 
'See Appendix II, p. 99. 

43 



CLASS ONE 

ELECTED SCHOOL BOARDS— FISCALLY 
INDEPENDENT. 
This is by far the largest group. In fact, prac- 
tically fifty per cent of the cities under consideration 
have this type of control. 

The first important consideration in this class is 
that school boards are elected by the people. Unless 
otherwise indicated in Table Alpha/ this election is 
on a nonpartisan basis and members are elected 
from the city at large. A good example of the legal 
basis of such an election is the following law under 
which cities in the state of Washington elect their 
school boards. 

"Each incorporated city in the state shall be comprised 
in one school district, and shall be under the control of one 
board of directors: "^ 

"The directors of school districts of the first class shall 
consist of live members, who shall be known as the board of 
directors. They shall be elected by ballot by the qualified 
electors of the district, and shall hold their office for a term 
of three years "* 

The following example is taken from the Sta- 
tutes of Missouri : 

" and the supervision and government of public 

schools and public school property therein shall be vested in 
a board of twelve members."* 

"The members of such board of education shall be elected 
from such city at large on a general ticket '" 



'Appendix II, p. 99. 

'Washington State School Laws, Section 166. 

*Ibid, Section 239. 

•Missouri State Laws, Chapter 30, Section 540. 

•Ibid, Chapter 30, Section 542. 

44 



ANNUAL TAX LEVY 45 

Inasmuch as the laws which give the right to 
elect a school board are very much the same in all 
states, no more need be quoted here. 

The second and most important consideration in 
this class is that the school boards are given power 
to levy and collect taxes. The following quotations 
taken from the laws of different states, show the 
type of statute under which fiscal independence is 
guaranteed to the schools. 

" the board of school directors in each school district 

in this Commonwealth shall be, and hereby is, vested with 
all the necessary authority and power annually to levy and 
collect, in such manner herein provided, the necessary taxes 
required, in addition to the annual State appropriation "^ 

" the school board in each district shall certify to 

the board of county commissioners a statement showing 
the aggregate amount, which, in the judgment of said school 
board, it is necessary to raise from the taxable property of 

said district, It shall thereupon be the duty of the 

county commissioners to levy, such rate, within the 

limits allowed by law, as will produce aggregate amount so 
certified.'" 

"The district school board of a school district of the first 
class shall have the power to levy a tax once each year upon 
all real and personal property in such district for the 
maintenance, operation and support of the public school 
system of said district."* 

"The board of directors shall annually, at a meeting next 
preceding the annual tax levy for state and county purposes, 
report to the board of county commissioners an estimate of 
the amount of funds, in addition to estimated receipts from 
the state and county apportionments for said district, required 
for the support of the schools, the payment of interest upon 

all bonds etc and the county commissioners are hereby 

authorized and required to levy and collect such additional 
amount of funds, the same as other taxes: "* 



^Pennsylvania State School Laws, Article IV, Section 402. 
'Colorado State School Laws, Section 336. 
'Oregon State School Laws, Section 299. 
^Washington State School Laws, Section 257. 



46 CITY SCHOOL FINANCES 

From the four quotations given from laws of 
four different states, it can be seen that there are 
two general schemes of fiscal independence. The 
laws of Pennsylvania and Oregon give to the school 
boards the right to levy a tax, while in Washington 
and Colorado the law requires another body to levy 
the amount of tax fixed by the school boards. Both 
classes are equally independent. The detailed 
method used by each city under consideration can be 
seen in Table Alpha." 

The third consideration in this class is the legal 
limitation on the amount of money that a school 
board may raise by taxation. In all states under 
consideration, the law fixes a limit of taxation which 
the school board must not exceed. This is fixed in 
many different ways as will be seen in the following 
legal quotations. 

"The tax levied for school purposes in districts of the 
first class shall in no one year exceed one (1) per cent of 
the assessed value of all the taxable property in the district: 
Provided, That when any greater expenditure shall be deemed 
necessary in any one current school year by the directors, 
the question shall be submitted to a vote of the electors of 
the district — and if a majority of the electors voting thereon 
at said election shall be in favor of such additional tax, the 
entire amount so authorized shall be levied and collected. 
No levy, however, shall exceed two (2) per cent of all the 
taxable property of said district.'" 

"For school purposes in districts composed of cities, 
which have 100,000 inhabitants or more, the annual rate on 
property shall not exceed sixty cents on the hundred dollars 

valuation Provided, the aforesaid annual rates for 

school purposes may be increased in districts formed of cities 
and towns to an amount not to exceed one dollar on the 

hundred dollars valuation, On the condition that a 

majority of the voters who are taxpayers, voting at an 
election held to decide the question, vote for said increase."* 



^See Appendix II, p. 99. 

'Washington State School Laws, Section 258. 

'Missouri State Constitution, Article 10, Section 11. 



TAX LIMITATION 47 

"The total annual school tax levy, made in any one 
year by any school district of the first class, shall not be less 

than six mills, nor, shall the tax levy for the school year 

1920 exceed seven mills, nor shall the tax levy for the school 
year 1921 or any year thereafter exceed eight mills. . . ."^ 

" are hereby so reduced as to prohibit the levying 

of a greater amount of revenue for any year hereafter than 
was levied the preceding year, plus five percent."^ 

If the above rate does not produce enough money 

the board may apply to the State Tax Commission. 

The Commission must investigate the case and 

" the said Commission may recommend an increased 

levy for such taxing district and such taxing district is 

authorized to make such excess levy not exceeding five mills 
on the dollar of valuation of such district; "* 

If the Commission refuses to grant the excess 
tax, or if five mills are not enough the question must 
be submitted to popular vote, and 

"If three-fourths of the votes cast at any such election 

shall be in favor of the increased levy , then the officers 

charged with levying taxes, may make such increased levy 
for the year voted upon and therafter the limitation of this 
act shall apply unless the increased levy for the particular 
year shall be voted at another election in like manner."* 

The four quotations just given are typical of the 
different methods of limiting taxation for school 
purposes in fiscally independent cities. 

The method used in the State of Washington is 
one of the most practicable for it sets a relatively 
high tax limitation and this rate may be doubled by 
a majority vote of the people, voting on the question. 

A method that is less elastic, is that of Missouri 
in which the tax limit has been set by the Constitu- 
tion and hence it is more difficult to change. 

Another type is that given for the first class dis- 
tricts of Pennsylvania where the state laws fix not 



Tennsylvania State School Laws, Section 524. 
' ' ^Colorado State School Laws, Section 333. 



48 CITY SCHOOL FINANCES 

only the maximum but the minimum rate of taxa- 
tion. 

The next type, and one of the poorest, is the 
Colorado plan where the revenues are held down to 
last year's levy plus five per cent, to be raised only 
by appeal as noted in the laws. 

Other special limitations are noted in Table 
Alpha.^ 

After moneys have been raised for school pur- 
poses it is of minor importance who retains them. 
The real important point is the location of the 
authority to pay them out. Two laws are given 
below to show specimen methods of paying out 
school funds. It will be noted that they are very 
similar, in that full authority rests with the board 
of education. In fact, this operation for all fiscally 
independent cities is practically the same. 

"The moneys of such school districts shall be paid out 
only upon warrants signed by the president, or a majority 
of the board of directors, and countersigned by the secretary. 



"The auditor of the board shall issue all warrants for 
the payment of money from the school funds, but no warrant 
shall be issued for the payment of any claim until such claim 
has been allowed by the board and approved in writing by 
the business director; "* 

As this class is made up of those schools that are 
fiscally independent, and have school boards elected 
by the people, there is no division of authority. The 
school boards and their employees alone are held 
responsible for the expenditure of funds and the 
condition of the public schools. 



^See Appendix II, p. 99. 

'Washington State School Laws, Section 249. 

•Indiana State School Laws, Section 300. 



CLASS TWO 

APPOINTED SCHOOL BOARDS— FISCALLY 

INDEPENDENT. 

As far as finances are concerned these cities have 
the same privileges as those in class one. In fact the 
only difference between the two is that in this class 
the school board members are appointed. This does 
not leave the school board completely responsible 
because the appointing officer also has an influence 
on the situation. It establishes a close connection 
between the schools and the city government for it 
is usually the Mayor or City Council that does the 
appointing. 

The following laws that govern the school dis- 
trict of Chicago, Illinois are quoted as typical of this 
class. These cities are also limited in their tax rate 
as are the other independent cities, the limitations 
for Chicago being $1.20 per $100 for educational 
purposes and 6Q% cents for building purposes. 

"Each city having a population exceeding 100,000 in- 
habitants shall constitute one school district which shall 
maintain a thorough and efficient system of free schools, 
which shall be under the charge of a board of education, 

shall consist of eleven members, to be appointed by 

the mayor with the approval of the city council, for a 

term of five years.'" 

" the city council of said city shall, upon the demand 

and under the direction of such board of education, annually 
levy all school taxes."'' 

"All moneys raised by taxation for school purposes, or 
received from the State common school fund, or from any 
other source for school purposes, shall be held by the city 
treasurer, exofficio, as school treasurer, in separate funds 
for school purposes, subject to the order of the board of 
education upon its warrants signed by its president and 
secretary and countersigned by the mayor and city comp- 
troller.'" 



'Illinois State School Laws, 1917. Section 1 No. 128. 
"'Illinois State School Laws, 1917. Section 1 No. 135. 

49 



CLASS THREE 

ELECTED SCHOOL BOARDS— PARTIALLY 
INDEPENDENT. 

This is a special group for the city school dis- 
tricts of California' that are included in this study. 
These school systems have elective school boards and 
in most functions are independent, but because of 
their dependence on county authorities for a part of 
their funds, they have been grouped in this special 
class. 

The laws and charter provisions that govern Los 

Angeles are quoted as a sample. 

"The government of the school department of the city 
of Los Angeles shall be vested in a Board of Education, to 
consist of seven members, "^ 

This Board shall be "elected by the electors of the 

city of Los Angeles at large" (Section 4) "for a term 

of two years" (Section 5) and "shall receive. . . .ten 

dollars for each regular meeting " The Charter 

further declares that the Board of Education shall 

have power 

"To establish and maintain public schools including 
colleges To have and exercise entire control and manage- 
ment of the public schools in the city in accordance with the 
constitution "* 

California cities receive a large amount of reve- 
nue from the state. (Los Angeles received 14.9 per 
cent in 1920.)* They also receive revenue from a 



^Por California cities included in this study see Appendix 
II, p. 99. 

"Los Angeles City Charter, Section 69. 

'Ibid, Section 76. 

^Computed from data in Questionnaire Number Three of 
the Committee for Chamber of Commerce Co-operation with 
the Public Schools. 

50 



SPECIAL TAX 51 

county wide tax. Concerning this tax the state law 
says: 

"The board of supervisors of every county or city and 
county must annually, at the time and in the manner of 
levying other county or city and county taxes, levy and 

cause to be collected for the school fund a tax, the 

maximum rate of which must not exceed fifty cents on 

each one hundred dollars nor the minimum rate be less 

than sufficient to raise the minimum amount estimated to be 
rjaised by the county superintendent of any county, or of 
any city and county, "^ 

All revenue in excess of the amount received 
from the state and provided for in the section just 
quoted, must be raised by a special tax which is 
levied by the County Board of Supervisors at the 
request of the city school board and the County 
Superintendent. The provision for this tax is made 
in the following law; 

"The board of school trustees or board of education of 

any school district or of any city may submit to the 

county superintendent of schools an estimate of any amount 
of money in excess of the amounts derived from the state 
and county funds which will be required for the maintenance 
of any school or schools in their several districts for the 
ensuing year. The county superintendent of schools shall 
thereon examine said estimates and submit copies of the 
same with his approval or disapproval endorsed thereon to 
the board of supervisors and to the county auditor at the 
tim.e he submits to them his estimate for the county school 
tax for the ensuing school year. If the county superintendent 
of schools approve such estimates the said board of super- 
visors may levy the excess amounts so estimated 

and approved."* 

It appears that although California cities are en- 
tirely separate from the municipal authorities and 
have complete control of all school expenditures, yet 
because they are dependent upon the County Board 
of Supervisors for this special tax they cannot be 
classed as entirely independent. 



^California State School Laws, Section 1818. 
'Ibid, Section 1840. 



CLASS FOUR 

ELECTED SCHOOL BOARDS— PARTIALLY 
INDEPENDENT. 

This special class was made for Oklahoma cities 
because it was impossible to class them with any 
other group. In Oklahoma the school board mem- 
bers are elected, but the elections are either by 
wards or nominations are by wards. This plan is 
inferior to nomination and election at large. 

The school board is allowed to levy a tax of five 
mills, and in Oklahoma where property is assessed 
at practically fifty per cent of real valuation, this 
means a tax of but two and one-half mills. It is 
necessary then for the school tax rate to be submit- 
ted to the taxpayers for a vote, and then according 
to law it is reviewed by the excise board. Roughly 
speaking, Oklahoma cities are fiscally independent 
but practically they are not quite that, hence they 
are grouped in this special class. 

Necessary quotations from the Oklahoma laws 
are given below. 

"There is hereby created in each and every county in 
this state an Excise Board to be composed of the following: 
County clerk, county attorney, county treasurer, county 
judge, county superintendent, county assessor and one mem- 
ber of the board of county commissioners to be designated 
by said board, which shall perform duties as herein provided 
without additional compensation."^ 

"School districts levy for the support of common schools 
not more than five mills; "^ 

"The annual rate of levy of (5) five mills for school 
purposes may be increased by any school district by an 
amount not to exceed (10) ten m.ills on the dollar valuation 
on condition that a majority of the tax paying voters thereof 
voting thereon shall vote for such additional levy. . , .The excise 
board shall have no power or authority to reduce the levy, 
so voted, and made at a school district meeting, neither shall 



^Oklahoma State School Laws, Section 450. 
•Ibid, Section 449. 

52 



ELECTIVE SCHOOL BOARD 53 

the said board have the authority to reduce the estimate, 
unless the rate of levy so voted, shall be insufficient to raise 
the amount thereof in which case the board shall reduce and 
adjust the items of the estimate to an amount within the 
limits of the levy.*" 



CLASS FIVE 

ELECTED SCHOOL BOARDS— BUDGET PASSED ON BY 

VOTERS. 

These cities are dependent upon the votes of the 
people for authority to adopt a budget and levy a 
school tax. This method of control is common 
among the small districts of many states but it is 
employed by very few cities having a population of 
eight thousand or more. 

Rutherford, New Jersey has been selected as an 
example to represent this class. 

The elective school board is provided for in the 
following manner : 

"In each township, incorporated town and borough school 
district, there shall be a board of education consisting of 
nine members, except as hereinafter provided; three members 
of such board shall be chosen at each annual school meeting 
and shall hold office for a term of three years."^ 

Concerning the school tax the law says : 

"The legal voters may, at an annual or special meet- 
ing of said legal voters, by a vote of a majority of those 
present, raise by a special district tax such sum or sums 
as a majority of said legal voters present at such meeting 
may agree upon '" 

"The assessor of any taxing district shall assess on the 
inhabitants of the school district and their estates, and the 
taxable property therein, in such manner as other taxes shall 
be assessed, and the collector of such taxing district shall 
levy and collect such sum of money as shall have been 
ordered to be raised by the legal voters in the manner afore- 
said.'" 



^Oklahoma State School Laws, Section 454. 

^New Jersey State School Laws, Article VII, Section 106, 

'Ibid, Article VII, Section 127. 



54 CITY SCHOOL FINANCES 

For detailed information concerning each city in 
this group see Table Alpha/ 



CLASS SIX 

ELECTED SCHOOL BOARDS 
BUDGET PASSED BY COUNTY BUDGET COMMISSION. 

This condition is true only in Ohio. Here the 
school boards are elected from the city at large and 
the budget is adopted not only by the school board 
but by the county budget commission. The follow- 
ing laws define the method used. 

"On or before the first Monday in June, each year, 

each board of education shall submit or cause to be 

submitted to the county auditor a budget, setting forth in 
itemized form an estimate stating the amount of money 
needed for their wants for the incoming year, and for each 
month thereof.'" 

"There is hereby created in each county a board for 
the annual adjustment of the rates of taxation and fixing 
the amount of taxes to be raised therein, to be known as 
the budget commissioners. The county auditor, the county 
treasurer, and prosecuting attorney shall constitute such 

board For the purpose of adjusting the rates of taxation 

and fixing the amount of taxes to be levied each year the 
county auditor and budget commissioners shall be governed 
by the amount of taxable property as shown by the auditors 
tax list for the current year; *" 

"The auditor shall lay before the budget commissioners 
the annual budgets submitted to him The budget com- 
missioners shall examine such budgets and estimates pre- 
pared by the county auditor, and ascertain the total amount 
proposed to be raised in each taxing district for state, county, 
township, city, village, school district, or other taxing district 
purposes. If the budget commissioners find that the total 
amount of taxes to be raised therein does not exceed the 
amount authorized to be raised — the fact shall be certified 
to the county auditor. If the total is found to exceed such 
authorized amounts — the budget commissioners shall adjust 



^See Appendix II, p. 95. 

'Ohio State School Laws, Section 5649-3a. 

'Ibid, Section 5649-3b. 



REDUCED BUDGETS 55 

the various amounts to be raised so that the total amount 
thereof shall not exceed in any taxing district the sum to be 
authorized to be levied therein. In making such adjustment 
the budget commissioners may revise and change the annual 
estimates contained in such budgets, and may reduce any 
or all the items in any such budget, or any item therein."^ 

The quotations taken from the Ohio School Laws 
outline the special process through which the city 
school budgets must pass. The fact that a county 
budget commission may reduce, and many times has 
reduced school budgets, takes from the Ohio cities 
their complete fiscal independence. Class six is 
nearer dependent than independent although Ohio 
cities do not suffer all the annoyances of municipal 
control of funds after they have been collected. 



CLASS SEVEN 
ELECTED SCHOOL BOARDS— FISCALLY DEPENDENT. 

Many different types of control are represented 
in this class of cities. However, two elements are in 
common, (1) all school boards are elected by the 
people and (2) all are fiscally dependent. 

These cities are from eleven different states and 
it is impossible to give the laws in detail for each 
individual city. However, the chief points concern- 
ing each system can be found in Table Alpha.' The 
laws in full are given for Rochester, New York 
because it is typical of this class of cities. 

"The officers elected by the electors of the city are: — 
five commissioners of schools.'" 

"The board of education in each city having a population 
of less than one million shall prepare annually an itemized 
estimate for the current or ensuing fiscal year of such sum 
of money as it may deem necessary for the purposes stated 



*Ohio State School Laws, Section 5649-3c. 

^See Appendix II, p. 99. 

'Rochester City Charter, Section 14. 



56 CITY SCHOOL FINANCES 

in this section such itemized estimate in such cities 

shall be filed at such times and in such manner as city 
departments "^ 

"The estimate of the department of public instruction 
must be submitted on or before the thirty-first day of De- 
cember in each year."^ 

The board of estimate and apportionment to 
which the board of education must submit its budget 
estimate : 

" consists of the mayor, who is president thereof, 

comptroller, corporation counsel, president of the common 
council and the city engineer/" 

"Within forty-five days after the commencement of each 
fiscal year the board of estimate and apportionment must 
make an itemized statement in writing of the estimated 
revenues and expenditures of the city for the fiscal year 

The estimate of expenditures for the department of 

public instruction must not be less than a sum equal to 
twenty-five dollars per capita, based on the total number 
of persons enrolled as pupils in the public schools for the 
year ending the preceding thirty-first day of December."* 

After the budget estimate has been adopted by 
the board of estimate and apportionment it must be 
submitted in its final form to the common council for 
its action and : 

"The several sums estimated for expenditures contained 
in the annual estimate as adopted by the common council, 
become appropriated for the fiscal year ."■' 

However, the common council, which is limited in 

the action that it may take concerning this budget 

estimate for the charter says : 

"The common council must not increase any item con- 
tained therein, but has power to diminish or reject 



^New York State Education Laws, Section 877, No, 1. 

^Rochester City Charter, Section 28 

'Ibid, Section 61. 

"Rochester City Charter, Section 62. 

'Ibid, Section 63. 



DISBURSEMENT OF FUNDS 57 

except that the items for the department of public in- 
struction must not be reduced to less than a sum equal to 
twenty-five dollars per capita '" 

After moneys have been raised by the city or 
received from the state for school purposes, they are 
held by the city treasurer and credited to the Board 
of Education. (State Education Lav^s, Section 880 
No. 1). 

The city officials have no more authority over 
these funds for the law provides that : 

"Such sums shall be disbursed only upon the authority 
of the board of education and upon written orders drawn on 

the city treasurer such orders shall be signed by the 

superintendent of schools and the secretary of the board of 
education or such other officers as the board may authorize."^ 

Although it is not deemed advisable to give laws 
in detail for other cities, the following concerning 
Detroit, Michigan is given to show another good 
statement of this type of control. 

"Its annual budget shall be prepared at the same time 
and in the same way, as the city's budget, and shall be sub- 
mitted to and considered by the same board or officers.'" 

"School taxes for the purposes of the board of education 
of the city of Detroit shall be levied and collected the same 
as other city taxes."* 

Perhaps the latest statement of fiscal dependence 
of this type, was written into the Minneapolis, Min- 
nesota charter which was adopted in November, 
1920. 

"The City Council and every board or department of the 

city having power to levy taxes, shall submit to the 

Board of Estimates and Taxation a budget showing the 

estimates and needs for the year, the Board of 

Estimate and Taxation shall in that case fix the maximum 



^Rochester City Charter, Section 105. 
*New York State Education Laws, Section 880 No. 2. 
'Michigan State School Laws, Section 4, No. 370. (1919) 
^Detroit City Charter, Chapter IV, Section 33. 



58 CITY SCHOOL FINANCES 

of the moneys to be raised by taxation for the purposes of 
the Board of Education on or before the first day of May 
next following."^ 

The combination of elective school board and 
fiscal dependence that we have in this class is an 
example of divided responsibility. In case of failure 
to provide adequate schools for a city, no one can be 
sure where the fault lies. The cities having elective 
school boards are placed ahead of those with 
appointed school boards because the school system, 
in spite of divided authority, is better served by 
such a board. Although these boards may have small 
financial authority yet they are better champions of 
schools than those that are creations of the city 
government. This is evident through the bitter fights 
waged between elected school boards and the "city 
hall" in this type of control. A school board that is 
the product of the "city hall" will not have the same 
opportunity to fight for funds as the one responsible 
to the people only. 

CLASS EIGHT 

APPOINTED SCHOOL BOARDS 
BUDGET PASSED BY BOARD OF SCHOOL ESTIMATE. 

This class is made up of all New Jersey cities, 
which are included in this study, except Rutherford. 
This classification was made and placed in this posi- 
tion because of three facts, (1) the school board in 
each city is appointed by the mayor, (2) no school 
board can adopt a budget without the permission of 
the special board of school estimate and (3) all 
levies over three-fourths per cent must be made with 
the consent of the city government. 

The laws that govern the New Jersey cities are 
given in some detail in the following paragraphs. 



^Minneapolis City Charter, Chapter XV, Section 2. 



BOARD OF ESTIMATE 59 

"In every city school district the board of education 

shall be appointed by the mayor '" 

This school board is given general control of the 
public schools. 

"Every school board shall have supervision, control and 
management of the public schools and public school property 
in its district, and shall keep such property insured.'" 

The laws of New Jersey provide a peculiar form 
of board to have control of the school budget. This 
is a joint school-municipal board and is made up in 
the following manner : 

"In every school district the Board of Education shall 
appoint two of its members, and the common council, board 
of finance or other body in such city having the power to 
make appropriations of money raised by taxes in said city, 
shall appoint two of its members, and the four persons so 

appointed, together with the mayor shall constitute a 

board to be known as the 'Board of School Estimate' of said 
school district.'" 

The budget estimate is compiled by the board of 
education and then presented to the board of school 
estimate. 

" the Board of Education of such city school district 

shall prepare and deliver to each member of said Board of 
School Estimates an itemized statement of the amount of 
money necessary for the current expenses — for the ensuing 
school year "* 

The Board of School Estimate is given power to 
adopt this budget and the council is required to levy 
the school tax under certain limitations. 

"Between the first and fifteenth day of February in each 
year said Board of School Estimate shall fix and determine 
the amount of money necessary to be appropriated for the use 
of the public schools in such district for the ensuing school 



*New Jersey State School Laws, Section 49. 
'Ibid, Section 61. 
•Ibid, Section 86. 
*Ibid, Section 87. 



60 CITY SCHOOL FINANCES 

year said Board of School Estimate shall make two 

certificates of said amount, signed by at least three members 
of said board, one of which certificates shall be delivered 
to the board of education of said school district, and the 
other to the common council, board of finance or other body 
in city having the power to make appropriations of moneys 

raised by taxes in such city. Said common council shall 

appropriate the amount so certified and sa'd 

amount shall be assessed, levied and collected in the same 
manner as moneys appropriated for other purposes in such 
city shall be assessed, levied and collected; provided, that 
any amount in excess of three-fourths of one percentum 
of the taxable valuation of the real and personal property 
shall be appropriated only with the concurrence and consent 
of said common council, board of finance or other body, ex- 
pressed by its resolution duly passed."^ 

The Board of Education is given power to appro- 
priate and pay out moneys that have been raised for 
school purposes. 

"No claim or demand shall be audited or paid unless 
it shall be authorized by law and the rules of the board of 

education nor unless the amount required to pay the 

same shall have been theretofore appropriated by said 
board.''^* 

All moneys paid out by the board of education 
must be paid out in the following manner : 

"All disbursements of the board of education shall be 

by warrant signed by the president of said board and 

countersigned by the secretary. All warrants drawn in 

accordance with the provisions of this section, shall be 

forwarded by said secretary, to the controller authorized 

by law to audit claims and demands against the municipality 
in which such district shall be situated.'" 

However, the action that the controller or auditor 
is allowed to perform is merely to make sure that 
the warrants are legal. 

"Such auditor shall examine and audit such warrants 
and statements, with a view of ascertaining whether the sum 
or sums are proper, and if he shall find them correct, he 



^New Jersey State School Laws, Section 88. 
'Ibid, Section 74. 
"Ibid, Section 75. 



APPOINTED BOARDS 61 

shall countersign said warrants and forward them to the city 
treasurer, who by virtue of his office as city treasurer, shall 
be the custodian of school moneys of said school district."^ 



CLASS NINE 

APPOINTED SCHOOL BOARDS— ENTIRELY 
DEPENDENT. 

These cities are the most dependent of any class 
studied. Not only are the school boards creations 
of the "city hall" but the finances are also in the 
hands of the municipal government. Table Alpha' 
gives the detailed information about these cities and 
but one example need be given here in full. New 
York City is the most talked of, most written about 
and most typical example of complete fiscal depend- 
ence. The following laws, which have been compiled 
from the New York City Charter and the State Edu- 
cation Laws, are the laws under which New York 
City Schools operate at the present time. 

The charter of the city of New York declares that 
the city shall have a ''board of education of forty- 
six members.'" The State Education Laws of 1917, 
however, declare that: 

**A city having a population of one million or more shall 
have a board of education to consist of seven members."^ 

This conflict between New York City's charter and 
state laws appears in most of the factors under con- 
sideration in this study. 

The board of education is made up of members 

who have the following qualifications : 

"No person shall be eligible to the office of member of a 
board of education who is not a citizen of the United States 



^New Jersey State School Laws, Section 75. 

^See Appendix II, p. 99. 

'New York City Charter, Section 1061. 

^New York State Education Laws, Section 865, No. 1. 



62 CITY SCHOOL FINANCES 

and who has not been a resident of the city for which he is 
chosen for a period of at least three years "^ 

The members of the board are appointed by the 
Mayor and hold office for a term of seven years.' 
These appointments must be made from certain divi- 
sions of the city for the law says : 

"Two members of such board shall be residents of the 
borough having the largest population, two shall be residents 
of the borough having the second largest population, and one 
shall be a resident of each of the other boroughs in such 
city."' 

This board of education : 

"Shall represent the schools and the school system of 
the city of New York before the board of estimate and ap- 
portionment, and before the board of aldermen in all matters 
of appropriations in the budget of the city for educational 
purposes."* 

The board of education of New York City com- 
piles a detailed budget of moneys necessary to run 
the schools for the next fiscal year. The charter 
says that : 

"On or before the 15th of September in each year it shall 
submit an estimate in detail of the moneys needed for the 
entire school system of the city during the next succeeding 
calendar year, to the board of estimate and apportionment 
for its action."* 

The charter further declares that the moneys for 
school purposes shall be segregated into two funds 
(1) the general school fund and (2) the special 
school fund. The general fund is made up of sala- 
ries, and all other expenses are included in the spe- 



^New York State Education Laws, Section 866. 

'Ibid, Section 866, No. 2. 

'Ibid, Section 866, No. 2. 

*New York City Charter, Section 1064. 

'Ibid, Section 1064. 



BUDGET FUNDS 63 

cial fund. The general fund is raised **in bulk and 
for the city at large" while the special fund is item- 
ized in the budget showing how much is to be spent 
in each borough." 

Concerning this estimate the State Education 
Law supersedes the charter. 

"If the total amount requested in such estimate shall 

be equivalent to less than four and nine-tenths mills 

the board of estimate and apportionment shall appropriate 
such amount. If the total amount contained in such estimate 

shall exceed said sum of four and nine-tenths mills such 

estimate shall, as to such excess, be subject to such con- 
sideration and such action by the board of estimate and 
apportionment, the board of aldermen, and the mayor as 
that taken upon departmental estimates submitted to the 
board of estimate and apportionment."* 

All moneys raised in the budget of the city of 
New York must be appropriated by the action of 
the board of estimate and apportionment. Hence, 
the ''excess" referred to in the quotation above must 
go through this procedure. This board of estimate 
and apportionment is made up entirely of ex officio 
members and it has a system of weighted votes for 
different members. The officers who are members of 
this board, with the number of votes possessed by 
each, are (1) Mayor, three votes ; (2) Comptroller, 
three votes ; (3) President of the Board of Aldermen, 
three votes; (4) President of the Borough of Man- 
hattan, two votes; (5) President of the Borough of 
Brooklyn, two votes and (6) Presidents of the other 
boroughs, one vote each. 

The board of estimate and apportionment has 
the power to reduce the school budget, adopt it as it 
stands or it "is authorized to make additional appro- 
priations for educational purposes authorized by 
this chapter.'" 



'New York City Charter, Section 1060. 

'New York State Education Laws, Section 887, No. 7. 

'Ibid, Section 887, No. 7. 



64 CITY SCHOOL FINANCES 

After the budget has been adopted by the Board 
of Estimate and Apportionment it goes to the Board 
of Aldermen for their action. 

"The Board of Aldermen may reduce the said several 
amounts fixed by the board of estimate and apportionment 
except such amounts as are now or may hereafter be fixed 

by law The board of aldermen may not increase such 

amounts nor vary the terms and conditions thereof, nor 
insert any new items. "^ 

The action of the Board of Aldermen is not final 
for the charter says ; 

"Such action of the board of aldermen on reducing any 
item or amounts fixed by the board of estimate and apportion- 
ment shall be subject to the veto power of the Mayor 

and unless such veto is overridden by a three-fourths vote 

of the board of aldermen the item or amount as fixed 

shall stand as part of the budget."^ 

After these moneys have been collected they are 
placed in care of the city treasurer to the credit of 
the board of education and can be disbursed only by 
order of the board of education." 



'New York City Charter, Section 226. 

=^Ibid, Section 226. 

^New York State Education Lav/s, Section 880, No. 1. 



CHAPTER VII 

AN INDEX NUMBER FOR CITY SCHOOL SYSTEMS 

The different methods of controlling city school 
finances were pointed out in Chapter VI. It is inter- 
esting to know how moneys are raised and controlled 
and what limitations are placed on the different 
cities. However, to stop here would be to leave no 
real evidence to show whether a city school system 
should be fiscally independent or dependent. In the 
past, as was shown in Chapter IV, arguments for 
and against fiscal independence have been largely 
based on opinion and isolated instances of graft and 
incompetency. No one has ever attempted to show 
the general relationship between fiscal independence 
and-^chool efficiency. One of the reasons why this 
has never been done is that there has been no ade- 
quate method of comparing one city school system 
with another and thus drawing conclusions based on 
fact. In order to overcome this difficulty an index 
number for city school systems has been devised. 
This index number gives credit to all important edu- 
cational factors for which reliable data are available. 

The Index Number as a Statistical Device 

Index numbers have long been used as measures 
of the cost of living, general level of wages, market 
value of stocks and bonds, and numerous other 
values and conditions. One of the best known and 
most widely used indices is the one published by the 
United States Department of Labor as a measure 
of the cost of living. The method used in making 
this number will be sketched briefly in order to illus- 
trate the principle. 

The Bureau of Labor Statistics uses 327 items in 
computing its index number. These commodities 
are as follows : 

65 



66 CITY SCHOOL FINANCES 

32 farm products 

91 food articles 

77 cloth and clothing 

21 fuel and lighting 

25 metal and metal products 

30 lumber and building material 

18 chemicals and drugs 

12 house furnishing goods 

21 miscellaneous. 
The average wholesale price for the month is com- 
puted for each commodity. In order that each arti- 
cle may have proper weight in determining the total 
index number, it is multiplied by the estimated 
quantity of that article marketed in 1909. The index 
number for 1913 is fixed as 100 and the computed 
index number for each month is expressed as a per 
cent of that obtained in 1913. 

Bradstreet's index number is based on the whole- 
sale price of 96 articles, taken at the first of the 
month only, and the cost in dollars and cents of one 
pound of each commodity is totaled for the index 
number. The Annalist index number is based on 
the unv/eighted, average, wholesale price for each 
week of 25 food articles expressed in its relation to 
1890-1899 prices. 

Educational Application 

Ayres has made an application of the index num- 
ber method in his 'Index Number for State School 
Systems." He made use of the following ten items 
in computing his index number." 

1 Per cent of school population attending 
school daily. 

2 Average days attended by each child of 
school age. 



^Ayres, L. P., An Index Number for State School Systems, 
p. 14. 



INDEX NUMBER 67 

3 Average number of days schools were 
kept open. 

4 Per cent that high school attendance 
was of total attendance. 

5 Per cent that boys were of girls in high 
schools. 

6 Average annual expenditure per child 
attending. 

7 Average annual expenditure per child 
of school age. 

8 Average annual expenditure per 
teacher employed. 

9 Expenditure per pupil for purposes 
other than teachers' salaries. 

10 Expenditure per teacher for salaries. 

By a series of special methods explained in his 
monograph, Ayres expressed all of his measures on 
the basis of 100 as a standard. These ten items were 
then totaled and divided by 10 to give the final index 
number. This index number was computed for each 
state. 

Of these ten items it is apparent that five are 
educational in character and five financial. It is not 
quite clear just why so much stress (50 per cent) is 
placed on what education costs. A high correlation 
is shown to exist between the two factors but this 
does not necessarily argue for the use of the finan- 
cial data but rather shows hov/ safe the index num- 
ber would be without this factor. For this and other 
reasons the Ayres index is not used in the compari- 
son of city school system.s. An example of the un- 
fair influence of the financial factor of the Ayres 
index is seen in a comparison between the States of 
Montana, rank 1, and Oregon, rank 20 (1918). By 
omitting the financial fifty per cent of the index 
numbers and computing on the basis of education 
alone, Oregon has an index number of 66.46 and 
Montana 63.44. It appears that Oregon ranks 



68 CITY SCHOOL FINANCES 

higher in the educational factors, but because it 
costs Montana more for a less degree of educational 
excellence, Montana gets a much higher score. 

The Composition of the Index Number 

In the index number developed for this study no 
cost item.s are included. It is the function of this 
study to discover what method of fiscal control is 
best for a city school system, hence the fact that a 
city spends more money cannot be used as a measure 
of superiority. A real educational index number 
should take into account only the products of educa- 
tion. But, as these products are so varied and large- 
ly unmeasurable, at least at present, it is not possi- 
ble to construct a satisfactory index number by this 
method. The best that can be done at the present 
time is to make use of those measurable factors that 
are associated with, and are the necessary corollary 
of efficient education. It is on this basis that the 
factors involved in the following index number were 
selected. The six factors are listed below and are 
discussed in detail in the succeeding paragraphs." 

1 The per cent of sixteen and seventeen 
year old children in school. 

2 The per cent of elementary classes hav- 
ing fewer than forty children enrolled. 

3 The per cent of children who have 60 
sq. ft. or more playground space. 

4 The per cent of teachers who have six 
or more years training above the eighth 
grade. 

5 The per cent of children enrolled who 
attend school all day, and in adequate 
buildings owned by the city. 

6 The per cent of the increased cost of 
living from 1913-14 to 1919-20 that was 



^Detailed data for all cities, for the six factors, will be 
found in Appendix III, p. 107. 



HOLDING POWER 69 

met by increased salaries for elemen- 
tary women teachers. 

Factor Number One 

This is a measure of the holding power of the 
school. A school system to be efficient should hold a 
large per cent of the boys and girls in school at these 
ages. If it fails to hold them the cause may be 
traced to any one of a number of different sources 
but no matter what the source, it is a mark of ineffi- 
ciency for a city school system to fail to attract or 
hold a large number of the children of these ages. 

It was the original plan to compute this measure 
by comparing the enrollment of sixteen and seven- 
teen year old children with the census records. This 
was abandoned as impossible when it was found that 
a large number of schools do not have age-census 
data available ! The method used was to find the 
number of eight and nine year old children enrolled 
and compute the per cent of sixteen and seventeen 
year old children on this as a basis. The average 
for all cities used was 39.1 per cent. 

Factor Number Two 

A money saving, inefficient means of conducting 
a school is to group the children into very large 
classes. This not only saves teachers' salaries but 
class rooms. This factor serves as a check on the 
building situation, for in cities where the building 
program lags behind, the children are usually 
grouped into classes that are too large for efficient 
education. Forty is used as the maximum number 
that should be grouped in a class. This may be too 
large but more than thirty-one per cent of the ele- 
mentary classes in the cities studied are even larger. 
The per cent of elementary classes having fewer 
than forty children enrolled is the computed mea- 
sure for this factor in the index number. 



70 CITY SCHOOL FINANCES 

Fnctor Number Three 

It is now an accepted educational principle that 
an important part of a child's education takes place 
on the playground. An efficient school system must 
take account of this and provide adequate play- 
ground space for children. The best authorities on 
the question advise one hundred square feet of play- 
ground space as the minimum allotment for each 
child. The data concerning playgrounds were com- 
puted on the basis of the number of square feet per 
child, based on the average number belonging. The 
playgrounds of the American city schools are hope- 
lessly inadequate. It was necessary to use sixty 
square feet as a basis for computing this factor and 
then only 55.3 per cent of the children exceeded this 
minimum. The per cent of children who have sixty 
or more square feet of playground space is the com- 
puted measure. The average for the total number 
of cities is 55.3 per cent. 

Factor Number Four 

This factor needs no comment as to value nor 
explanation as to method. The per cent of the whole 
teaching force of the city having six or more years 
of training above the eighth grade is the measure 
used. The average for the total number of cities is 
72.7 per cent. 

Factor Number Five 

When schools are over-crowded and the authori- 
ties fail to provide sufficient new buildings a great 
many makeshifts are resorted to by the schools. The 
grouping of children into large classes has already 
been taken into account. The other methods most 
used are to make use of portables, annexes, corridors 
or halls, attic rooms, basement rooms or to rent 
buildings. If these methods do not provide suffi- 
cient room for the children they are put on a half- 



ADJUSTMENT TO NEEDS 71 

day plan and dismissed for the other half day. The 
total number of children in all of these makeshift 
places was computed for each city. This number 
was subtracted from the total enrollment, and the 
number thus found was expressed as a per cent of 
the total enrollment. Thus the measure is the per 
cent of children attending school all day and in ade- 
quate buildings owned hy the city. The average for 
all cities is 91.4 per cent. 

Factor Number Six 

The last measure differs from the other five in 
that it is a measure of the ability of the school 
organization to adjust itself to new financial needs. 
The six years following 1913 were years of advanc- 
ing prices. A great many school systems lost their 
best teachers through their inability to adjust them- 
selves to the new conditions. It seems that this 
ability to adjust is a real measure of the efficiency 
of a school organization. It also reflects largely 
upon the present teaching efficiency of the schools. 
No cognizance is taken of the adequacy of salary 
schedules in 1913-14 or 1919-20 but only the per 
cent increase between these dates is dealt with. It 
appears that the amount of money spent per teacher 
for salaries does not give a comparable measure of 
different cities, where the cost of living is very dif- 
ferent. The efficient school organization during the 
period studied was the organization that increased 
salaries at least as fast as the cost of living 
increased. 

It is unfortunate, for the purpose of computing 
this index number, that the many indices of living 
costs are wholesale and for the country at large. 
However, the United States Bureau of Labor Sta- 
tistics publishes for fifty-one selected cities the per 
cent of increase of the retail price of food since 
1913. These figures are based on the retail prices 



72 CITY SCHOOL FINANCES 

of twenty-two standard food articles. This is in 
reality an index number for the cost of food instead 
of the cost of living in general. Inasmuch as an 
index number is desired that is based on retail 
prices, and is given for different parts of the coun- 
try, this is the best one to use. Moreover, Burgess 
in his 'Trends of School Costs" concluded after a 
detailed study of the question, that *'0n the basis of 
these and similar facts it was decided that the best 
single index of the changes in the cost of living 
would be an index number of the changes in the 
retail price of food.'" The country was divided into 
four geographical divisions; North Atlantic, 
Southern, Great Lakes and Western.' The median 
increase in living cost was computed for each divi- 
sion.' This was done by grouping the cities of each 
division, for which data were available, according 
to the per cent of increase of cost of living and find- 
ing the median of these increases. The percentage 
of increase is given in table II. 



'Burgess, W. R., Trends of School Costs, p. 52. 

'North Atlantic, including Connecticut, Maine, Massa- 
chusetts, New Hampshire, New Jersey, New York,, Pennsyl- 
vania, Rhode Island and Vermont. 

Southern, including Alabama, Arkansas, Delaware, Dis- 
trict of Columbia, Florida, Georgia, Kentucky, Louisiana, 
Maryland, Mississippi, Missouri, North Carolina, South Caro- 
lina, Tennessee, Texas, Virginia and West Virginia. 

Great Lakes, including Illinois, Indiana, Iowa, Michigan, 
Minnesota, Ohio and Wisconsin. 

Western, including Arizona, California, Colorado, Idaho, 
Kansas, Montana, Nebraska, Nevada, North Dakota, New 
Mexico, Oregon, Oklahoma, South Dakota, Utah, Washington 
and Wyoming. 

'Monthly Labor Review (United States Bureau of Labor 
Statistics) December 1919, p. 188. 



PERCENT OF INCREASE 73 

TABLE II 

Per cent of increase of the cost of living from 1913 
to October, 1919. 
States Per cent increase 

North Atlantic '. 88.0% 

Southern 91.5% 

Great Lakes 91.0% 

Western 77.0% 

The next step was to compute the per cent of 
increase of elementary women teachers' salaries 
over the same span of years. 

The two measures for each city thus arrived at 
were combined by dividing the per cent of increase 
of teachers' salaries by the per cent of increase in 
the cost of living. This is fair for all cities, for if 
the cost of living increased 77 per cent and salaries 
increased 77 per cent the city should receive the 
same 100 per cent credit in efficiency as the city 
where both salaries and the cost of living increased 
91.5 per cent. The average for all the cities is 71.4 
per cent. 

Combining the Six Factors Into an Index Number 
Now that the elements which are to make up the 
index number have been selected, it is necessary to 
determine just how these are to be combined. Ayres 
combined his elements by adding the ten together 
and dividing by ten. This is the simplest and most 
easily understood method of making an index num- 
ber. This method was tried and discarded because 
it did not show true relationships. It should be 
noted that although all factors are on a percentage 
basis the average for the factors, for all cities, differs 
widely. These averages are 39.1 per cent for the 
first factor, 68.8 per cent for the second and 55.3 
per cent, 72.7 per cent, 91.4 per cent and 71.4 per 
cent for the others. If each factor is to have equal 
weight in the index number it will be impossible to 
use the percentages directly. For example let us sup- 



74 



CITY SCHOOL FINANCES 



pose that a city has a score of 65 per cent in factors 
number one and number five. If percentages are 
added for the index number the two will have equal 
value in spite of the fact that 65 per cent in number 
one is a record reached by few cities and 65 per cent 
in number five is a record that is extremely low. 
Ayres claims that he did not weight the factors mak- 
ing up his index number. Any method of making an 
index number based on a summation of percentages 
which come from distributions with different medi- 
ans, is a weighted method. 

With data such as ours, expressed in percentages, 
the most valid method of summing is to express each 
per cent measure in terms of its relative location on 
a frequency distribution. In Diagram A, two fre- 
quency surfaces are represented, one about the mean 
of factor one and the other about the mean of factor 
five. If a score of 75 per cent is located on the base 

DIAGRAM A 




100 9^0 



line, it is evident that if percentages are summed for 
the index number this score of 75 per cent will have 
equal value in the index number, no matter in which 
factor it may occur. It can be seen that this score is 
an exceptionally good record in factor one and a very 
lov/ one in factor five. Hence, the method used was to 
compute the Standard Deviation,' from the true 



^For explanation of Standard Deviation see Rugg, H. 0., 
Statistical Method Applied to Education, p. 167. 

For S. D. values for each factor, for each city, see Ap- 
pendix IV, p. 115. 



CORRELATION OF FACTORS 75 

mean, for each distribution and then express each 
per cent in terms of S. D. All S. D. values greater 
than 3 (plus 3 or minus 3) were used as 3. Only 4 of 
the 1,014 S. D. values used in the index numbers 
were effected by this rule. Thus, this 75 per cent 
given above becomes a plus 2.08 S. D. in factor one 
and a minus 1.38 S. D. in factor five. The index num- 
ber is computed by a summation of the S. D. values 
for each city. 

Correlations Between Factors 

Each factor, as expressed in S. D. values, has 
been correlated with the index numbers. These cor- 
relations were computed by the Pearson product- 
moment method and are given below. 

r. 
The per cent of sixteen and seventeen 

year old children in school 60 ± .03 

The per cent of teachers who have six or 
more years training above the eighth 

grade 46 ± .04 

The per cent of elementary classes having 

fewer than forty children enrolled 45 ± .04 

The per cent of children having sixty 

square feet or more playground space . . .38 ± .04 
The per cent of the increased cost of living 
from 1913 to 1919-20 that was met 
by increased salaries for elementary 

women teachers 37 ± .04 

The per cent of children enrolled who at- 
tend school all day and in adequate 

buildings owned by the city 32 ± .05 

If each factor were intended to measure total 
school efficiency then one would demand a much 
higher correlation. It appears that the above corre- 
lations are large enough to show a high degree of 
validity and at the same time small enough to guar- 
antee that a great many INDEPENDENT factors 



76 CITY SCHOOL FINANCES 

are under consideration. If these correlations were 
near 1.00 it might be suspected that some one 
spurious element was effecting them and thus reduc- 
ing the validity of the index. If a school board 
wishes to make a radical cut in expenses, it may do 
so by hiring a whole corps of young, untrained 
teachers and pay them very low salaries. It is 
agreed by school men that this will reduce the total 
efficiency of a school system, but referring to the 
other factors in the index number, this fact will not 
make smaller playgrounds, poorer buildings or 
larger classes. However, it may influence the num- 
ber of sixteen and seventeen year old children in 
school. Hence, the correlation of .46 between the 
index number and the per cent of trained teachers 
is more significant for this purpose than a correla- 
tion of .99 or one as low as 0. 

Another significant factor that can be noted in 
these correlations, and can also be seen by going 
over the original data in either table Alpha or Beta, 
is that school systems are '*poor in spots" and it is 
seldom that one finds a system that is inadequate 
in all particulars. 



CHAPTER VIII 

THE APPLICATION OF THE INDEX NUMBER TO THE 
PROBLEM OF FINANCIAL CONTROL 

Each city has been previously classified into a 
certain class based on the degree of fiscal independ- 
ence possessed by the school board. The index 
number, explained in Chapter VII, has also been 
computed for each city. In this chapter these two 
classifications are combined to show the relation- 
ship between school efficiency, as expressed by the in- 
dex number, and the method of controlling school 
finances. Two methods have been used to study this 
relationship, (1) the median method and (2) the 
correlation method. 

Comparison by Medians 
In Table III the nine different classes of cities, 
based on types of financial control, are given and the 
cities are distributed according to the value of the 
index numbers. The line MI is parallel to the base 
line and is drawn through the median point of group 
one, which is made up of cities that have elected 
school boards that are fiscally independent. Only 
one city of group nine, which is made up of cities 
that have appointed school boards that are fiscally 
dependent, exceeds the median for group one. 
Groups two, three, four and five are so small that 
no significant conclusions can be drawn from them. 
However, it is interesting to note that no fiscally 
independent school system having an appointed 
school board equals or surpasses the median of 
group number one, and that even though fiscally 
dependent, the cities of group eight, with elected 
school boards, show a definite degree of superiority 
over the dependent cities with appointed school 
boards. The whole table argues convincingly against 
appointed school boards. 

77 



78 



CITY SCHOOL FINANCES 



TABLE ill 
169 Cities Distributed According to Type of Fistancial Control 
and Value of Index Number. 
CLASSES OF CONTROL* 



Index N 


umbers 


1 


2 


3 


4 


5 


6 


7 


8 


9 


Tott 


7.50 to 


8.09 






1 














1 


6.90 to 


7.49 






















6.30 to 


6.89 






















5.70 to 


6.29 


1 


















1 


5.10 to 


5.69 


3 


















3 


4.50 to 


5.09 


2 


















2 


3.90 to 


4.49 


4 










2 


1 






8 


3.30 to 


3.89 


5 












2 






7 


2.70 to 


3.29 


7 






1 






2 


1 




12 


2.10 to 


2.69 


5 


















5 


1.50 to 


2.09 


7 








3 


1 


3 


1 


1 


17 


.Goto 


1.49 


6 






1 


1 




3 


2 




13 


.30 to 


.89 


4-- 










. -1 - 




Q 


MI 

1 
1 


9 
16 
11 


- .30 to 

- .31 to- 


.29 
- .90 


9 
3 


2 
2 




^^ 


"T^ 


J. 0- — 

•-4-^l\-K 


- .91 to ■ 


-1.50 


6 






1 




5 


3 


\ 


1 


16 


-1.51 to - 


-2.10 


4 












2 


\ 


V 


6 


-2.11 to- 


-2.70 


5 


1 




1 




1 


2 


2 


Vm 


13 


-2.71 to- 


-3.30 


3 


1 


1 






1 


1 


1 


9 


-3.31 to - 


-3.90 


2 








1 




1 


2 




6 


-3.91 to - 


-4.50 


1 












1 


1 


1 


4 


-4.51 to - 


-5.10 


1 












i. 






1 


-5.11 to- 


-5.70 


2 












1 


1 


1 


5 


-5.71 to- 


-6.30 


1 
















1 


2 


-6.31 to ■ 


-6.90 


1 


















1 


-6.91 to - 


-7.50 






















-7.51 to- 


-8.10 






















-8.11 to- 


-8.70 


















1 


1 


Totals 




82 


6 


9 


4 


6 


12 


25 


15 


10 


169 


Medians 


I 


.75 




.6 






1.02- 


-.15 


-.60 


-2.70 





The line M connects the medians of all distribu- 
tions containing nine or more cities. A significant 
fact is that no city having a fiscally dependent school 
system surpasses the third quartile of group number 
one. The median was computed for each distribu- 
tion containing nine or more cases. These medians 

^For explanation of classes see Chapter VI, p. 43. 
'Medians not given for groups having fewer than nine 
cities. 



COMPARISONS 79 

also point to the superiority of fiscal independence, 
as they vary from a plus .75 for group one to a 
minus 2.70 for group nine. 

Comparisons by Correlations 

The data given in Table III could not be corre- 
lated by the usual product-moment method because 
the horizontal steps are not equal. The large num- 
ber of cases and the bunching of practically half of 
the measures in group one diminished the useful- 
ness of the Spearman ''R" for interpreting these 
relationships. The only method that was found to 
be of value and specially adapted to the interpreta- 
tion of these data was the ''biserial r." This method 
was devised by Karl Pearson, and published in 
Biometrika." 

The ''biserial r'* was developed for cases where 
one factor could be measured and distributed in the 
usual manner into a series of equal steps, and the 
other factor divided into two groups based on the 
presence or absence of a particular condition. Pear- 
son uses this formula to find the correlation between 
age and the presence of anaemia in children. The 
ages are distributed in the usual manner and the 
children of each age group are divided into two 
classes based on the presence or absence of anaemia. 
The correlation is then computed from this table. 

In order to use this method, groups one, two, 
three, four and five of Table III were combined. 
Groups six, seven, eight and nine were also com- 
bined. This gives us two groups of school systems. 
One made up of those schools that are, in a large 
measure, fiscally independent and the other made up 
of the schools that are primarily dependent. This new 
arrangement of the data is given in Table IV. The 
data are distributed into regular, equal steps on the 



'Biometrika Volume VII, p. 98. 



80 



CITY SCHOOL FINANCES 







Data 


Index 


Numbers 


7.50 


to 


8.09 


6.90 


to 


7.49 


6.30 


to 


6.89 


5.70 


to 


6.29 


5.10 


to 


5.69 


4.50 


to 


5.09 


3.90 


to 


4.49 


3.30 


to 


3.89 


2.70 


to 


3.29 


2.10 


to 


2.69 


1.50 


to 


2.09 


.90 


to 


1.49 


.30 


to 


.89 


- .30 


to 


.29 


- .31 


to 


- .90 


- .91 


to 


-1.50 


-1.51 


to 


-2.10 


-2.11 


to 


-2.70 


-2.71 


to 


-3.30 


-3.31 


to 


-3.90 


-3.91 


to 


-4.50 


-4.51 


to 


-5.10 


-5.11 


to 


-5.70 


-5.71 


to 


-6.30 


-6.31 


to 


-6.90 


-6.91 


to 


-7.50 


-7.51 


to 


-8.10 


-8.11 


to 


-8.70 


Totals 







TABLE IV 
for Computation of Biserial r.* 

Independent Dependent 
School School 

Systems Systems 
1 




107 



1 

62 



Total 
1 



1 
3 
2 

8 

7 

12 

5 

17 

13 

9 

16 

11 

16 

6 

13 

9 

6 

4 

1 

5 

2 

1 



1 

169 



basis of index number values and then each group 
of cities is divided into those having independent 
school systems and those having dependent school 
systems. 

The formula for the computation of the biserial 
r is given in Appendix V. The problem under con- 
sideration is also v^orked out in detail and the 
method explained.' For the purpose of the reader 



^For Computation of Biserial r see Appendix V, p. 123. 
'See Appendix V, p. 123. 



INFLUENCE OF SIZE 81 

who is not interested in this satistical procedure it 
is sufficient to say that this r is interpreted exactly 
as the ordinary Pearson r. 

The correlation by the above method, between 
fiscal dependence and school efficiency as measured 
by the index number, is — .27. This shows that there 
is a relationship, at least among the cities studied, 
between fiscal control and school efficiency. The 
fact that the correlation is definitely negative shows 
that a fiscally independent school system has a better 
chance to achieve success than one in which the 
finances are in the hands of the city government. 

Table IV has also been marked to show the posi- 
tions of the median, and first and third quartile of 
both distributions. Besides noting the definite 
superiority of the independent school systems on all 
three measures it is interesting to note that the lines 
are practically parallel showing the consistency of 
the advantage. 

The Influence of Size of Cities, 

The correlation just completed and discussed was 
computed on the basis of all the cities included in 
this study. In order to show that this condition 
holds as truly for the larger cities, the ninety-nine 
smallest cities were excluded from consideration and 
the "biserial r" computed for the seventy largest 
cities.' The correlation between fiscal dependence 
and the index numbers was found to be — .28. The 
same conditions exist for the seventy largest cities 
as for the total group. 

The Influence of Geographical Location. 

The correlations computed for the purpose of 
comparisons between fiscally dependent and inde- 
pendent school systems have been computed for the 
country at large without regard to geographical 



Tor Computation see Appendix V, p. 123. 



82 CITY SCHOOL FINANCES 

location. It would be valuable to know if conditions 
are the same in different parts of the country. A 
separate correlation for each geographical division' 
is impossible because (1) there are no cities with 
dependent school systems in the western division, 
(2) the southern group is too small for any degree 
of reliability and (3) the North Atlantic group gives 
a division into classes and is large enough for a cor- 
relation but the independent cities are practically 
all grouped in one state. The only geographical divi- 
sion where the number of cities is large, and where 
the independent and dependent school systems are 
scattered over several states, is the Great Lakes 
Division. The correlation, by the biserial r method, 
between fiscal dependence and efficiency for this 
group of cities is — .27.' This is exactly the same 
correlation as found for the country at large. The 
relationship appears to be a general one. 

New York State furnishes the best example of 
a single state in which we have a group of inde- 
pendent and dependent school systems. Six city 
school systems from this state, included in this 
study, are dependent and seven are independent. 
This group is far too small for a correlation and the 
only comparison of any value is that based on 
medians. The index number for the median inde- 
pendent school systems is plus .68 and the median 
for the dependent school systems is minus 1.99. 
This is in full agreement with all previous findings. 

There is a distinct tendency for fiscally inde- 
pendent school systems to have higher index num- 
bers than fiscally dependent systems. This holds 
true for cities of different size and geographical 
location. 



Tor Geographical Divisions see Chapter VII, p. 72. 
Tor Computation see Appendix V, p. 123. 



CHAPTER IX 
THE CASE FOR FISCAL INDEPENDENCE. 

1 Fiscal independence is right in principle. 
Education is a function of the state. This has 

been set forth in so many state constitutions and 
upheld in so many court decisions that it is a fixed 
principle of American government. The control 
over education that is exercised by local school 
authorities is theirs only through the laws of the 
state. The authority for every act of the board of 
education is to be found in the state statutes. The 
legislature acting within its rights and fulfilling the 
duty imposed upon it must make provisions for 
education. 

The authority for all municipal acts must also 
come from the state. Even in the states that have 
"home rule'' for cities, the right to adopt a charter 
is conferred upon the city by the state government. 
The legislature in giving to one body the control of 
functions that are purely local in character, and to 
another the functions that are constitutionally 
declared to belong as a duty to the state, is acting 
within its legal rights. Belief in this principle has 
caused the states to create separate, corporate, local 
bodies to have charge of the city schools. 

2 Fiscal independence is not a violation of the 
principles of taxation. 

Many advocates of fiscal dependence claim that 
in granting taxing powers to two separate and dis- 
tinct local agencies in the same territory, the legis- 
lature is violating a fundamental principle of taxa- 
tion. Several of the court decisions given in Chap- 
ter III, page 21, deal with this question. The facts 
of the case are (1) a city has no inherent right to 
levy and collect a tax, (2) the state grants to the 
city the authority to collect certain revenues, (3) in 

83 



84 CITY SCHOOL FINANCES 

collecting these revenues the city is not exercising 
the right of taxation but merely collecting a tax for 
the state (41 Pa. 147)', (4) the state in granting a 
school board fiscal independence is simply giving to 
another "agency'' the right to collect certain rev- 
enues for a specific state function. Instead of two 
boards within the same city * 'competing for rev- 
enues" it is a case of two creations of the state, 
within that state, collecting moneys to pay for cer- 
tain functions delegated to them by the state. There 
is but one taxing authority outside of the Federal 
Government and that is the State. 

3 Fiscal independence tuorks better in practice. 

It is the general opinion of school men that fiscal 
independence works better in practice. Where 
changes in financial control are made, the tendency 
is to change from the dependent type to the inde- 
pendent type. This is clearly shown in Chapter V, 
page 34. If one can judge from the articles pub- 
lished in the newspapers, there is much more dis- 
satisfaction in those cities in which the schools are 
fiscally dependent than in cities where the school 
system is fiscally independent. There is not only 
dissatisfaction among the school people but among 
the citizens of the city. One instance of this is the 
vigorous criticism of the officials of the city of New 
York by many civic organizations, for failure to 
provide for the schools. 

The index number developed in Chapter VII, 
page 65, shows the superiority of independent finan- 
cial control for the schools. The fact that only one 
city, with a purely dependent school organization, 
equaled or passed the MEDIAN of those with inde- 
pendent financial control is highly significant. The 
correlation of — .27 between dependence and the 



^See Chapter III, p. 23. 



CONTINUITY OF POLICY 85 

index number for school efficiency is not large but 
the fact that it is clearly negative shows that a 
fiscally independent school system has a better 
chance to achieve success, as measured by the index 
number. 

U Fiscal independence makes for a continuity of 
educational policy. 

The successful superintendent of schools must 
be able to plan for the future. In adopting any new 
policy he must make definite plans for many years 
in advance. Changing a school organization from 
the 8-4 to the 6-3-3 plan, by the introduction of 
junior high schools, is a good example. If a superin- 
tendent and board of education wishes to make this 
change through the whole school system, definite 
plans should be made for a period of years. These 
plans would call for the building of so many build- 
ings and the reorganization of certain elementary 
schools each year. 

If the school authorities are certain that they 
will have the necessary funds, these plans can be 
made and executed year by year. In the same man- 
ner it is possible to map out a continuous policy for 
any part of the organization. If the school board is 
fiscally dependent it may carry out its program for 
one or more years, and then find its funds shut off 
by the city government. It is evident in some of the 
news clippings given in Chapter V, page 34, that 
this condition exists today. A school system which 
controls its own finances is able to make certain 
definite plans for the future and be sure of funds 
with which to carry them out. This continuity of 
policy is a valuable educational asset. 

5 Fiscal independence provides adequate financial 
safeguards for the community. 

An argument of those favoring fiscal dependence 
for city schools is that, if independent, the school 



86 CITY SCHOOL FINANCES 

board would be extravagant and spend much more 
money than the city could afford. There are two 
good answers to this accusation, (1) the state sets 
a maximum tax rate which the school board must 
not exceed and (2) in the many hundreds of city 
school systems that are fiscally independent no 
school board has yet put the city into bankruptcy. 
In fact the school board is (in the most independent 
cases) elected by and held responsible to the voters. 
Hence, if a school board becomes too extravagant it 
will be as easy to replace it as to replace the city 
government. On the other hand, if the school board 
does not spend enough money on the schools, or if it 
has violated its trust, it is a much easier matter to 
deal directly with the school board than to secure 
reforms through a city government. 

Those opposed to fiscal independence for city 
school systems claim that it is a waste of money to 
have two sets of taxation officers and two treasuries 
in the same city. Fiscal independence of the school 
board does not necessitate two such sets of officials. 
Many fiscally independent school systems have their 
taxes collected by the city or county and held subject 
to their order, in separate funds by the city or 
county treasurer. 

6 Fiscal independence tends to keep politics out of 
the schools. 

The quotations given in Chapter I and elsewhere 
in this book show that even those who are opposed 
to fiscal independence for city schools do grant that 
the schools are influenced less by politics than are 
any other political bodies. In a school board that is 
appointed by the mayor, and changes with the party 
in power, it is impossible to keep the political ele- 
ment out. With an independent board of education, 
elected at a special, nonpartisan election from the 
city at large and given authority to manage its own 
affairs, without reference to the party in power at 



NON-POLITICAL CONTROL 87 

the '*city hall," it is possible to exclude most of the 
political party elements. This is a very valid reason 
why the schools should be under the control of an 
elected, non-political body that is fiscally inde- 
pendent. 



APPENDIX I 

Selection of Cities 
The selection of the 169 cities dealt with in this 
study was not a matter of deliberate choice. In 
order to study a city it was necessary to obtain accu- 
rate data from which to construct the index number 
explained in Chapter VII. The 169 cities used are 
the only cities over 8,000 population, for which these 
data could be secured. 

Sources of Data 
1 Data concerning financial control. 

The data concerning financial control were 
gathered from three main sources, (1) city charters, 
(2) state laws and (3) a questionnaire. 

City charters, A careful study was made of the 
charters of all cities having a population of 250,000 
or more. In order to make certain that the latest 
charter was under consideration, the city clerk of 
each city furnished the date when the present char- 
ter was adopted. All charter provisions concerning 
education were compiled. These were sent to the 
office of the school system of the city in question, for 
verification. Thus it was assured that the correct 
provisions were made use of. 

State laws. In the same manner as above, the 
latest edition of the school laws was secured and 
compilations made and checked for all large cities. 
In the case of small cities the compilation of laws 
was checked by the questionnaire given below. 

Questionnaire. The author of this study was very 
fortunate in being able to secure the co-operation of 
the National Committee for Chamber of Commerce 
Co-Operation with the Public Schools of which Dr. 
George D. Strayer is chairman. This committee 
gathered a great volume of valuable material during 
1920 and 1921. The following list of questions was 
made a part of inquiry number three, which was sent 
out by this committee in February, 1921. It was 
possible to compare the answers to these questions 

88 



SOURCES OF DATA 89 

with the provisions of law and city charters previ- 
ously compiled. 

LOCAL SCHOOL BOARD. 

1. Are your school board members elected? 

1. In what month does regular school board election 
take place? 

2. How often are regular school board elections 
held? 

3. Are your school board members elected from 
wards or other political divisions? 

4. If so, by how many members is each ward or divi- 
sion represented? 

5. How many such wards or divisions in your city? 

6. How many members are elected from the city at 
large? 

7. Is it possible to tell from the ballot the political 
party of the candidate? 

2. Are the members of your school board appointed? 

1. By whom appointed? 

2. By whom must the appointment be approved? 

3. Must appointments be made from certain wards 
or divisions? 

4. If so, by how many members is each ward or di- 
vision represented? 

3. Length of term of school board members? 

4. Number of school board members? 

5. How are school board vacancies filled? 

6. By whom may school board members be removed from 
office? 

7. How many members are regularly elected or appointed 
at one time? 

8. Are all of your school board members paid? 

How much per year? 

9. If all members are not paid give a list of all members 
that are paid with amount paid each 

Regular member Annual salary 

Other considerations 

10. Check any of the following that are special qualifica- 
tions for school board membership in your city. If you 
have other special qualifications, add them. 

1. Property ownership 

2. Children of school age 

3. Ability to read and write English 

4 

11. What is the title of your officer having charge of the 

purchasing of supplies and equipment? 

Annual salary? . . : 



90 CITY SCHOOL FINANCES 

SCHOOL BUDGET. 

1. By what official, officials or board is your school budget 
estimate compiled? 

2. When does your fiscal school year begin? 

3. Aside from state and city charter regulations concern- 
ing amounts, does your school board have FINAL au- 
thority as to the amount of this budget? 

4. If not, when must your budget be ready for presentation 
to any authority other than the Board of Education? 

5. Give the following data concerning the board or author- 
ity mentioned in question 4: 

1. Name 

2. Number of members 

3. Appointed or elected 

4. By whom? 

5. If it is an ex-officio board or has ex-officio mem- 
bers on it, give a list of the officers that serve 

on it 

6. What action may this board or authority take concern- 
ing your school budget estimate? (Underline and add 
others) 

1. Reduce 2. Increase 

3. Adopt 4. Reject 

7. What action did this board or authority take on your 

last budget? 

(If your budget was itemized give the following) 

1. What items were reduced? 

2. What items were increased? 

3. What items were adopted as presented? 

4. What items were cut from budget? 

8. What percentage of the budget estimate adopted by this 
board was adopted because of mandatory legislation ? . . . 

9. Is the action of this board or authority subject to ap- 
proval by any other board, governing authority or com- 
mittee? 

10. Give the following data concerning the board or author- 
ity mentioned in question 9: 



SCHOOL BUDGET 91 

1. Name 

2. Number of members 

3. Appointed or elected 

4. By whom? 

5. If it is an ex-officio or has ex-officio members on 
it, give a list of the officers that serve on it 

11. What action may this board or authority take concern- 
ing your school budget estimate? (Underline and add 
others.) 

1 . Reduce 2. Increase 

3. Adopt 4. Reject 

12. What action did this board or authority take on your 

last budget? , . . . 

(If your budget was itemized give the following.) 

1. What items were reduced? 

2. What items were increased? 

3. What items were adopted as presented? 

4. What items were cut from budget? 

13. What percentage of the budget estimate adopted by this 
board was adopted because of mandatory legislation? 

14. Has the mayor power to veto the budget? 

15. If so, how and by whom can this veto be overcome? .... 

16. Are other budget estimates considered at the same time 

and by the same authorities that the school budget 
estimates are ? 

17. If so, underline them and add others if necessary. 

Sewers Streets Police 

Fire City Admintsration 

18. How long has the above procedure of budget adoption 

been in operation in your city ? 

19. Is the present plan satisfactory to your schools ? 

20. If not, what plan would you prefer? 

21. If your answers to the above questions fail to make your 

situation clear, please write on blank paper and attach 
to this sheet, an account of how, when and by whom 
your budget estimate is compiled, and the possible 
legal actions that any official, board or authority may 
take in the matter of changing, adopting, rejecting or 
in any way influencing your budget. 



92 CITY SCHOOL FINANCES 

LOCAL SCHOOL TAXES 

The school tax referred to in this group of questions is 
that school tax levied on property and collected for your 
school system by local authorities. By local we mean the 
smallest unit of taxation for your school system, whether it 
is school district, city, county or some other unit. 

1. What was your local school tax rate for the last year? 

2. Assessed valuation is what per cent of real valuation? 

3. Is this percentage fixed by law ? 

4. What board or official determines the local school tax 

rate ? 

5. If this is fixed by state law, in what year was the law 

passed ? 

What provision does this law make for more revenue 
for 1921-1922 ? 

6. If this rate is not fixed by state law but just "limited" 

give the limits. Highest possible rate 

Lowest possible rate 

7. If these limits may be changed by popular vote, how low 

can the tax rate be reduced ? 

How high can tax rate be raised ? 

8. If the state requires a certain tax rate for certain school 

purposes, give them below 

Purpose Rate 

(For example) Health Education .2 mills 



9. If this tax rate is fixed by charter provision, when was 
this provision adopted ? 

10. If this rate is not fixed by charter provision but just 

"limited" give the limits. Highest possible rate 

Lowest possible rate 

11. Give any other city charter requirements as to local tax 

rate for school purposes 

12. What official collects the local school tax? 

13. What official has final custody of all school moneys ? . . . . 

14. After money has been collected for school purposes 

1. W?iat board or official orders this money paid out? 

2. What officials must sign school warrants ? 

15. Give in full any regulations not asked for above that 

might in any way affect local tax rate for your school. 



TOTAL SCHOOL ENROLLMENT 



93 



2 Data from which the index numbers were com- 
puted. 

All data used in the construction of the index 
numbers, with the exception of the index of the cost 
of living used in factor six, were obtained from in- 
quiries one and two of the National Committee for 
Chamber of Commerce Co-operation with the Public 
Schools. As the index numbers are computed from 
six separate factors, the sources of data will be given 
for each factor separately. 





Factor One 












Ages 4 




5 




17 


TOTAL PUBLIC SCHOOL EN- 
ROLLMENT* 


*T0TAL SCHOOL ENROLLMENT includes aU 
gistered in school and have attended for one-half 
those children who have been transferred during 
within the school system. 


children who 
day or more 
the previous 


have re- 

, minus 

months 



Factor Two 



Size of Classes* 


19 pupils or less 


20-24 pupils 


25-29 pupils 


30-34 pupils 


35-39 pupils 


40-44 pupils 


45-49 pupils 


50-54 pupils 


55-59 pupils 



60 or more pupils 



Elementary 



♦Based on average daily attendance. 



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96 



TEACHERS' SALARIES 
Factor Six 



97 



The source of data concerning the cost of living 
that was used in this factor was explained in full 
in Chapter VII. The data concerning teachers' sal- 
aries were taken from the table given below : 



SALARY GROUPS 



$300-399 



400-499 



500-599 



600-699 



700-799 



800-899 



900-999 



1000-1099 



1100-1199 



1200-1299 



1300-1399 



1400-1499 



1500-1599 



1600-1699 



1700-1799 



1800-1899 



1900-1999 



2000-2499 



2500-2999 



3000 and over 



ELEMENTARY SCHOOLS (a) 



Number teachers 
whose salaries in 
1919-20 fell within 
salary groups 
listed. 


Number teachers 
whose salaries in 
1913-14 fell within 
salary groups 
listed. 


Men Women 


Men Women 



















































































The data obtained by the inquiries 
higher order than those obtained by 



were of much 
the ordinary 



98 CITY SCHOOL FINANCES 

type of questionnaire. The committee had a na- 
tional scope. The inquiries were backed by Cham- 
bers of Commerce as well as the schools, and wide 
publicity was given to the findings. The inquiries 
gave evidence of being filled out with great care 
and accuracy. 

All cases in which the data furnished were not 
clear or if the accuracy was doubted, the city was 
eliminated from the list or the data verified by a 
personal letter to the school authorities of the city 
in question. 



APPENDIX II. 

Table Alpha, which follows, gives for 169 cities, 
the facts concerning the board of education and the 
budget that are necessary in order to understand 
the type of financial control that exists in each city. 



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105 



APPENDIX III. 

Table Beta, which follows, gives the data ex- 
pressed in per cents from which the index numbers 
were computed. Full explanation of the sources 
of data will be found in Appendix I, page 88, and 
the meaning of each factor is explained in Chapter 
VII. 



107 



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114 



APPENDIX IV. 

Table Delta, which follows, gives the same data 
as Table Beta. However, the scores are expressed 
in S. D. values in this table while in Table Beta 
they are expressed in percentages. The index num- 
ber is also given for each city. For explanation of 
the meaning of each factor, and the method of com- 
puting the index number, see Chapter VII. 



115 



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APPENDIX V. 

The Biserial r. 
The formula for the computation of the biserial r 
is as follows : 



S.D.x 

(1) 



S.D.. 
In the problem under consideration: 

p —.76— ( + .03) 



S.D.i 2.85 

where p is the difference between the mean of the 
dependent cities and the mean of the total, and S. D.' 
is the standard deviation of the total. The denomi- 
nator of the fraction is 



(2) 



S.D.= 



It is impossible to find q or S.D.2 for the B vari- 
ate because all cases are grouped into two classes. 
It is necessary to substitute for formula (2), 

z 

(3) 

1/2 (1-a) 

The following explanation will show that this is 

possible. On the assumption that the B variate is 

approximately Gaussian in form, it is possible to 

make use of Sheppard's Tables. These tables give 

123 



124 



CITY SCHOOL FINANCES 



ordinates and areas of the normal frequency surface 
in terms of the abscissa. In the normal frequency 
surface, given below, the area is taken as unity (1) 
and the central ordinate is c. 

c 
z 




c z 



In the problem under consideration this fre- 
quency distribution is made up of 169 cases. In- 
stead of these cases being divided into two equal 
groups they are divided by ordinate z into two 
groups, one of 62 and the other of 107 cases. It is 
evident now that the location of the z ordinate, 
measured in terms of the abscissa, will be compar- 
able to the p of the numerator and hence can be 

substituted for the q of the denominator. Now, the 
distance between ordinate c and ordinate z is called 
X and is measured in terms of the S.D. of the dis- 



tribution and is given in Sheppard's tables as 



S.D. 



It is evident then that if the total area is unity, the 
area to the right of z is 1/^(1 — a) and that to the 
left is 1/2 (1+a). Inasmuch as the whole number 
of cases is 169 and the number to the right of z is 

62 
62, it then follows that 1/2 (1— a) = = .3663. 

169 
Subtracting .3663 from unity the value of i/^(14-a) 
is found to be .6337. By reference to Sheppard's 



THE BISERIAL r 125 

tables it is found that this value of i/^ (1 — a) cor- 

X 

responds to = .34 and z = .3765. By sub- 

S.D. 
stitution in formula (3) we have: 

.3765 

= 1.03 

.2663 
Now the final substitution in formula (1) gives 
—.28 

r = = —.27 

1.03 



Computation of biserial r for the large cities. 
—1.59 — (—.96) 



2.58 

r =: = —.28 

.3966 



.4571 



Computation of the biserial r for the cities of 
the Great Lakes Division. 

_.03— (.64) 



2.46 



= —.27 



.3790 



.3725 

For a full explanation of the derivation and use 
of Sheppard's Tables see: Sheppard, W. F., New 
Tables of the Probability Integral. Biometrika, 
Volume II, page 174. 



BIBLIOGRAPHY. 

City Government 

Beard, C. A., American City Government. (1912) 

Bradford, E. S., Commission Government in American Cities. 

(1911) 
Bruere, Henry, Efficiency in City Government. Annals of the 

American Academy of Political and Social Science. 

May 1912, p. 3. 

New City Government (1912) 
Cleveland, F. A., Municipal Administration and Accounting. 

(1915) 
Fairlie, J. A., Local Government in Counties, Towns and 

Villages. (1906) 

Essays in Municipal Administration. (1906) 
Goodnow, F. J., Municipal Government. (1919) 

Municipal Problems. (1897) 

City Government in the United States. (1904) 
Horn, P. W., City Schools Under the Commission Form of 

City Government. Educational Review, April 1909, 

p. 362. 
James, H. G., Applied City Government. (1914) 
Matthews^ Nathan, Municipal Charters. (1914) 
McBain, H. L., The Law and Practice of Municipal Home Rule. 

(1916) 
Munro, W. B., Principles and Methods of Municipal Adminis- 
tration. (1916) 

The Government of American Cities. (1916) 
Toulmin, H. A., Jr., The City Manager. (1915) 
Weber, A. F., The Growth of Cities in the Nineteenth Century. 

(1899) 
"Woodruff, C. R., A New Municipal Program. (1919) 
Zueblin, Charles, American P.lunicipal Progress. (1916) 

School Finance 
Bachman, F. P., Attaining Efficiency in City School Systems. 

Annals of the American Academy of Political and 

Social Science. May 1912, p. 159. 
Bard, H. E., The City School District, (1909) 
Blair, F. G., School Revenue. N. E. A. Proceedings. (1914) 
Brittain, H. L., Financial Relations of Boards of Education 

to Municipal Government. American School Board 

Journal, September 1914, p. 14. 
Burgess, W. R., Trends of School Costs. (1920) 
Chancellor, W. E., Our City Schools; Their Direction and 

Management. (1904) 

126 



BIBLIOGRAPHY— Continued 127 

Cubberley, E. P., Public Education in the United States. 
(1919) 

School Funds and Their Apportionment. (1905) 
Public School Administration. (1916) 
The School Situation in San Francisco. Educational 
Review, April 1901, p. 364. 

Dewey, John, State or City Control of Schools ? New Republic, 
March 20, 1915. 

Button, S. T., and Snedden, David, The Administration of 
Public Education in the United States. (1908) 

Eliot, C. W., A Good Urban School Organization. Report of 
United States Commissioner of Education. (1903) 

Elliott, E. C, Some Fiscal Aspects of Public Education. 
(1905) 

A Non-partisan School Law. N. E. A. Proceedings. 
(1905) 

Engelhardt, N. L., Ability of a City to Furnish Funds for 
the Advancement of Education Within Its Borders. 
American School Board Journal, June 1919. 

Goodnow, F. J., and Howe, F. C, Educational Investigation 
Committee on School Inquiry, City of New York, Vol. 
Ill, pp. 26, 27 and 28. (1913) 

Hutchinson, J. H., School Costs and School Accounting. 
(1914) 

McDowell, T. L., State vs. Local Control of Elementary Edu- 
cation, (finance). United States Bureau of Education 
Bulletin, 22 (1915) 

Moore, E. C, How New York City Administers Its Schools. 
(1912) 

Pyle, J. F., School Finance, Legal Basis of, in Cities of the 
North Central Association Having a Population Rang- 
ing from Thirty Thousand to Fifty Thousand. Ele- 
mentary School Journal, February 1919. 

Rollins, Frank, School Administration in Municipal Govern- 
ment. (1902) 

Rowe, L. S., Educational Finances; the Financial Relation 
of the Department of Education to the City Govern- 
ment. Annals of American Academy of Political and 
Social Science, Volume XV, p. 186. 

Rugg, H. 0., St. Louis Survey, Part III. 

Summary of the Literature on Public School Costs 
and Business Management. Elementary School Journal, 
April 1917. 

Sears, J. B., The Literature and Problems of Public School 
Finance. Educational Administration and Supervision, 
March 1921, p. 133. 



128 CITY SCHOOL FINANCES 

Snedden, David, and Allen, W. H., School Reports and School 
Efficiency. 

Strayer, G. D., City School Expenditures. (1905). 

The Baltimore School Situation. Educational Review, 
1911, p. 325. 

Strayer, G. D., and Engelhardt, N. L., The Classroom Teacher. 
(1920) 

Strayer, G. D., and Thomdike E. L., Educational Adminis- 
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Updegraff, H., Study of Expenses of City School Systems. 
United States Bureau of Education, Bulletin 5 (1912). 



INDEX 

Adequate playground space, 70 

Adjustment of school organization to new financial needs, 71 
Administration, board plan of, 14 
American city government, history, 7 
Amount of training, 70, 95 
Annual tax levy, 45 
Application of index number, 77 
Appointed boards, 49, 77 
Authority, division of, 37 
Biserial r, 123; data for computation of, 80 
Boards, of aldermen, 64; appointed, 49, 77; control of educa- 
tion, 11; of education, 9; elected, 44, 77; elective, 36; 

excise, 52; fiscally dependent, 15, 55; fiscally independent, 

15, 44, 49; joint school-municipal, 59; of laymen, 13; 

partially independent, 50, 52; plan of administration, 14; 

of school estimate, 59; unpaid, 15 
Branch, of city government, 12; of state government, 22 
Budget, 90; adoption, 41, 100; commissioners, 54; detailed, 

62; funds, 63; passed by county budget commission, 54; 

passed by voters, 53; reduced, 55 
Bureaucracy and red tape, 29 
Centralized responsibility, 37 
Changes in financial control, 84 
Charters, 7; city, 88; granted by governors, 7; granted by 

state, 7 
City government, branch of, 12; city manager form of, 9; 

commission form of, 9; mayor type of, 8; manager form 

of, 9 
City school system, educational efficiency of, 14. 
City or separate function, 23 
Classes, of control, 78; grouping into, 69 
Commission form of city government, 9, 19 
Commissioner, single, 18 
Common school tax, 25 

Comparisons, by correlations, 79; by medians, 77 
Compilation of school laws, 88 
Composition of index number, 68 
Computation of biserial r, 123 
Conclusions, opposed, 31 
Continuity of educational policy, 85 
Control, classes of, 78; correct method of, 42; different types, 

43; of education, legislative, 22; financial, 34; fiscal, 34. 

35; of moneys, 19; non-political, 87 
Correct method of control, 42 
Correlation of factors, 75 

129 



130 INDEX— Continued 

Cost of living, 97 

County budget commission, 12 

Data, for computation of biserial r, 80; concerning financial 
control, 88; source of, 89; verified, 98 

Dependence vs. independence, 33 

Detailed budget, 62 

Different types of control, 43 

Director, salaried, 13 

Disbursement, of funds, 57; by warrant, 60 

Distinct political subdivision, 39 

Divided responsibility, 38, 58 

Division of authority, 37 

Dual control of finances, 36 

Education, a function of the state, 10 

Educational, application of index number, 66; efficiency of 
city school system, 14; efficiency and political expediency, 
20; and financial factors, 68; policy, continuity of, 85 

Efficiency, school, 65 

Elected boards, 44, 77 

Election, by city council, 17; at large, 52; non-partisan, 10; 
by wards, 52 

Elective board, 36 

Excise board, 52 

Factor, one, 93; two, 93; three, 94; four, 95; five, 96; six, 
97; correlation of, 75; educational and financial, 68; of 
index numbers, 108; standard deviation values, 116 

Finances, dual control of, 36; independent control of, 11; 
municipal control of, 11 

Financial control, 34; legal basis of, 21; changes in, 84; 
data, 88 

Financial needs, adjustment of school organization to, 71 

Fiscal, control, 34; dependence, 11; independence, 11; inde- 
pendence, superiority of, 79; school control, 35 

Fiscally, dependent boards, 15, 55; independent boards, 15, 
44, 49 

Fixing responsibility, 28 

Free schools, 49 

Frequency distribution, 74 

Function, city or separate, 23; state, 25 

Funds, budget, 63; disbursement of, 57; general and special, 
62; shortage of, 30 

General and special funds, 62 

Geographical location, influence of, 81 

Government by boards, 8 

Grouping into classes, 69 

History of American city government, 7 

Holding power of school, 69 

Increase, in cost of living, per cent of, 73; median of, 72 

Independence vs. dependence, 33 



INDEX— Continued 131 

Independent, control of finances, 11; powers of taxation, 28 

Index number, 65; application of, 77; composition of, 68; 
for each city, 116; educational application of, 66; factors, 
108; making, 74; statistical device, 65 

Influence of geographical location, 81 

Itemized budget estimate, 56 

Joint school-municipal board, 59 

Lay organization, 13 

Legal basis of financial control, 21 

Legislative control of education, 22 

Limit of taxation, 46 

Literature of school finance, 27 

Local school taxes, 92 

Makeshifts, 96; places, 70 

Making an index number, 74 

Mayor type of city government, 8 

Median of increase, 72 

Moneys, control of, 19 

Municipal, acts, state authority for, 83; control of finances. 
11; corruption, 29; creations, 61 

National constitution, 8 

Non-partisan election, 10, 44 

Non-political control, 87 

Normal frequency surface, 124 

Officials, two sets of, 86 

Opposed conclusions, 31 

Partially independent boards, 50, 52 

Per cent of increase in cost of living, 73 

Playground space, 94; adequate, 70 

Policy-proposing body, 31 

Political, expediency and educational efficiency, 20; influence, 
10 

Popular vote, 47 

Questionnaire, 88 

Question of taxation, 39 

Reduced budgets, 55 

Responsibility, centralized, 37; divided, 38, 58; fixing, 28 

Salaried director, 13 

School, budget, 90; efficiency, 65; finance, literature of, 27; 
holding power of, 69; laws, compilation of, 88 

Separate school tax, 38 

Shortage of funds, 30 

Single commissioner, 18 

Sources of data, 89 

Special, limitations, 48; tax, 51 

Standard deviation values of each factor, 116 

State, authority for municipal acts, 83; function, 25; govern- 
ment, branches of 22; tax commission, 47 

Statistical device, index number, 65 



132 INDEX— Concluded 

SubdivisioTi, distinct political, 39 

Superiority of fiscal independence, 79 

Table, Alpha, 100; Beta, 108; Delta, 116 

Tax, common school, 25; determining power, 20; separate 

school, 38; special, 51; levied by school board, 46; levy, 

annual, 45 
Taxation, independent powers of, 28; limit of, 46; question 

of, 39 
Teachers' salaries, 97 
Total school enrollment, 93 
Townmeeting form of government, 7 
Training, amount of, 70, 95 
Two sets of officials, 86 
Unpaid boards, 15 



